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"value": "Reikningsskilin\u00deessi hluti samst\u00e6\u00f0u\u00e1rsreikningsins inniheldur uppl\u00fdsingar um grundv\u00f6ll reikningsskila samst\u00e6\u00f0unnar.\u00cdtarlegri uppl\u00fdsingar um reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar eru veittar undir hverjum li\u00f0 \u00ed sk\u00fdringum. a.Grundv\u00f6llur reikningsskilanna\u00c1rsreikningur samst\u00e6\u00f0unnar er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS), eins og \u00feeirhafa veri\u00f0 sta\u00f0festir af Evr\u00f3pusambandinu og vi\u00f0b\u00f3tarkr\u00f6fur sem koma fram \u00ed \u00edslenskum l\u00f6gum og reglumum \u00e1rsreikninga skr\u00e1\u00f0ra f\u00e9laga. Reikningsskilareglum samst\u00e6\u00f0unnar hefur veri\u00f0 beitt me\u00f0 samr\u00e6mdumh\u00e6tti \u00e1 milli \u00e1ra. Samst\u00e6\u00f0u\u00e1rsreikningurinn hefur a\u00f0 geyma \u00e1rsreikning S\u00fdnar hf., d\u00f3tturf\u00e9lagsins Endorehf. og afkomu d\u00f3tturf\u00e9lagsins Eignarhaldsf\u00e9lagsins Nj\u00e1lu ehf. fr\u00e1 kaupdegi 1. okt\u00f3ber 2023 \u00e1samt hlutdeild\u00ed sameiginlegum rekstri \u00ed Sendaf\u00e9laginu ehf. Til a\u00f0 auka uppl\u00fdsingagildi samst\u00e6\u00f0u\u00e1rsreikningsins eru sk\u00fdringar vi\u00f0 hann birtar \u00e1 grundvelli \u00feess hversuvi\u00f0eigandi og mikilv\u00e6gar \u00fe\u00e6r eru fyrir lesandann. \u00dea\u00f0 \u00fe\u00fd\u00f0ir a\u00f0 uppl\u00fdsingar sem metnar eru hvorkimikilv\u00e6gar n\u00e9 vi\u00f0eigandi fyrir notanda reikningsskilanna eru ekki birtar \u00ed sk\u00fdringum.b. D\u00f3tturf\u00e9l\u00f6g D\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g sem f\u00e9lagi\u00f0 fer me\u00f0 yfirr\u00e1\u00f0yfir.F\u00e9lagi\u00f0ferme\u00f0yfirr\u00e1\u00f0\u00feegar\u00fea\u00f0ber\u00e1h\u00e6ttue\u00f0a hefur \u00e1vinning af breytilegri ar\u00f0semi af hlutdeild sinni \u00ed f\u00e9laginu og getur haft \u00e1hrif \u00e1 ar\u00f0semina vegnayfirr\u00e1\u00f0a sinna. Reikningsskil d\u00f3tturf\u00e9laga eru innifalin \u00ed samst\u00e6\u00f0u\u00e1rsreikningnum fr\u00e1 \u00fev\u00ed a\u00f0 yfirr\u00e1\u00f0 n\u00e1st og\u00fear til \u00feeim l\u00fdkur. EignarhluturStarfr\u00e6kslu-gjaldmi\u00f0illD\u00f3tturf\u00e9l\u00f6g S\u00fdnar hf. voru fj\u00f6gur \u00ed \u00e1rslok og eru eftirfarandi: 2024 2023Eignarhaldsf\u00e9lagi\u00f0 Nj\u00e1la ehf. 100%0%ISKJ\u00e1 hf.100% 0% ISKEndor ehf. 100% 100% EUREC Sweden AB.0% 100% SEKEC Germany GmbH0% 100% EURPardus100% 100% ISKVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0la einstakra samst\u00e6\u00f0uf\u00e9laga \u00e1 gengivi\u00f0skiptadags. Peningalegar eignir og skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar \u00e1 gengi uppgj\u00f6rsdags.Gengismunur sem myndast vegna vi\u00f0skipta \u00ed erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur \u00ed rekstrarreikning.Eignir og skuldir erlendrar starfsemi eru umreikna\u00f0ar \u00ed \u00edslenskar kr\u00f3nur mi\u00f0a\u00f0 vi\u00f0 gengi uppgj\u00f6rsdags.Tekjur og gj\u00f6ld erlendu starfseminnar eru umreiknu\u00f0 \u00ed \u00edslenskar kr\u00f3nur \u00e1 me\u00f0algengi \u00e1rsins. Gengismunursem myndast vi\u00f0 yfirf\u00e6rslu \u00ed \u00edslenskar kr\u00f3nur er f\u00e6r\u00f0ur \u00e1 s\u00e9rstakan li\u00f0 \u00ed yfirliti um heildarafkomu sem\u00fe\u00fd\u00f0ingarmunur. \u00deegar erlend starfsemi er seld, a\u00f0 hluta til e\u00f0a \u00f6llu leyti, er tengdur \u00fe\u00fd\u00f0ingarmunur fluttur \u00edrekstrarreikning. Vi\u00f0skipti milli f\u00e9laga innan samst\u00e6\u00f0unnar, st\u00f6\u00f0ur milli \u00feeirra og \u00f3innleystar tekjur og gj\u00f6ld sem myndasthafa \u00ed vi\u00f0skiptum milli f\u00e9laganna eru felld \u00fat vi\u00f0 ger\u00f0 \u00e1rsreiknings samst\u00e6\u00f0unnar. c. Sameiginlegur reksturSendaf\u00e9lagi\u00f0 ehf. var stofna\u00f0 um sameiginlegan rekstur \u00e1 fars\u00edmadreifikerfum S\u00fdn hf. og Nova hf. Hvortf\u00e9lag um sig \u00e1 50% hlut \u00ed Sendaf\u00e9laginu ehf. og er hlutur samst\u00e6\u00f0unnar \u00ed hverjum li\u00f0 rekstrar og efnahags \u00edSendaf\u00e9laginu ehf. f\u00e6r\u00f0ur \u00ed \u00e1rsreikning samst\u00e6\u00f0unnar l\u00ednu fyrir l\u00ednu.Sk\u00fdringar, frh.:2. Reikningsskilin frh.:d.Mat og \u00e1kvar\u00f0anir stj\u00f3rnenda \u00ed reikningsskilumGer\u00f0 samst\u00e6\u00f0u\u00e1rsreiknings \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki\u00e1kvar\u00f0anir, meti og dragi \u00e1lyktanir sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ir eignaog skulda, tekna og gjalda. Endanlegar ni\u00f0urst\u00f6\u00f0ur kunna a\u00f0 vera fr\u00e1brug\u00f0nar \u00feessu mati. Mat og forsendur \u00feess eru \u00ed st\u00f6\u00f0ugri endursko\u00f0un. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00edt\u00edmabili sem breytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1. Uppl\u00fdsingarum beitingu reikningsskilaa\u00f0fer\u00f0a \u00fear sem mat stj\u00f3rnenda hefur mest \u00e1hrif \u00e1 skr\u00e1\u00f0ar fj\u00e1rh\u00e6\u00f0ir eigna ogskulda \u00ed \u00e1rsreikningi er a\u00f0 finna \u00ed sk\u00fdringu 12 um mat \u00e1 endurheimtanlegum fj\u00e1rh\u00e6\u00f0um sj\u00f3\u00f0skapandieininga sem innihalda vi\u00f0skiptavild og sk\u00fdringu 8 um mat \u00e1 leigut\u00edma og innbygg\u00f0um v\u00f6xtumleigusamnings. e.Starfr\u00e6kslu- og framsetningargjaldmi\u00f0ill\u00c1rsreikningur samst\u00e6\u00f0unnar er ger\u00f0ur og birtur \u00ed \u00edslenskum kr\u00f3num, sem er starfr\u00e6kslu- ogframsetningargjaldmi\u00f0ill samst\u00e6\u00f0unnar. Allar fj\u00e1rh\u00e6\u00f0ir eru birtar \u00ed millj\u00f3num kr\u00f3na nema anna\u00f0 s\u00e9 teki\u00f0fram.f.\u00c1kv\u00f6r\u00f0un gangvir\u00f0isHluti af reikningsskilaa\u00f0fer\u00f0um og sk\u00fdringum samst\u00e6\u00f0unnar krefjast \u00e1kv\u00f6r\u00f0unar \u00e1 gangvir\u00f0i, b\u00e6\u00f0i vegnafj\u00e1rm\u00e1lagerninga og annarra eigna og skulda. A\u00f0 svo miklu leyti sem h\u00e6gt er, notar samst\u00e6\u00f0an marka\u00f0suppl\u00fdsingar vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is en liggisl\u00edkar uppl\u00fdsingar ekki fyrir er byggt \u00e1 mati stj\u00f3rnenda. Sk\u00fdringar, frh.:",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"s6__6__17": {
"value": "b. D\u00f3tturf\u00e9l\u00f6g D\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g sem f\u00e9lagi\u00f0 fer me\u00f0 yfirr\u00e1\u00f0yfir.F\u00e9lagi\u00f0ferme\u00f0yfirr\u00e1\u00f0\u00feegar\u00fea\u00f0ber\u00e1h\u00e6ttue\u00f0a hefur \u00e1vinning af breytilegri ar\u00f0semi af hlutdeild sinni \u00ed f\u00e9laginu og getur haft \u00e1hrif \u00e1 ar\u00f0semina vegnayfirr\u00e1\u00f0a sinna. Reikningsskil d\u00f3tturf\u00e9laga eru innifalin \u00ed samst\u00e6\u00f0u\u00e1rsreikningnum fr\u00e1 \u00fev\u00ed a\u00f0 yfirr\u00e1\u00f0 n\u00e1st og\u00fear til \u00feeim l\u00fdkur. EignarhluturStarfr\u00e6kslu-gjaldmi\u00f0illD\u00f3tturf\u00e9l\u00f6g S\u00fdnar hf. voru fj\u00f6gur \u00ed \u00e1rslok og eru eftirfarandi: 2024 2023Eignarhaldsf\u00e9lagi\u00f0 Nj\u00e1la ehf. 100%0%ISKJ\u00e1 hf.100% 0% ISKEndor ehf. 100% 100% EUREC Sweden AB.0% 100% SEKEC Germany GmbH0% 100% EURPardus100% 100% ISKVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0la einstakra samst\u00e6\u00f0uf\u00e9laga \u00e1 gengivi\u00f0skiptadags. Peningalegar eignir og skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar \u00e1 gengi uppgj\u00f6rsdags.Gengismunur sem myndast vegna vi\u00f0skipta \u00ed erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur \u00ed rekstrarreikning.Eignir og skuldir erlendrar starfsemi eru umreikna\u00f0ar \u00ed \u00edslenskar kr\u00f3nur mi\u00f0a\u00f0 vi\u00f0 gengi uppgj\u00f6rsdags.Tekjur og gj\u00f6ld erlendu starfseminnar eru umreiknu\u00f0 \u00ed \u00edslenskar kr\u00f3nur \u00e1 me\u00f0algengi \u00e1rsins. Gengismunursem myndast vi\u00f0 yfirf\u00e6rslu \u00ed \u00edslenskar kr\u00f3nur er f\u00e6r\u00f0ur \u00e1 s\u00e9rstakan li\u00f0 \u00ed yfirliti um heildarafkomu sem\u00fe\u00fd\u00f0ingarmunur. \u00deegar erlend starfsemi er seld, a\u00f0 hluta til e\u00f0a \u00f6llu leyti, er tengdur \u00fe\u00fd\u00f0ingarmunur fluttur \u00edrekstrarreikning. Vi\u00f0skipti milli f\u00e9laga innan samst\u00e6\u00f0unnar, st\u00f6\u00f0ur milli \u00feeirra og \u00f3innleystar tekjur og gj\u00f6ld sem myndasthafa \u00ed vi\u00f0skiptum milli f\u00e9laganna eru felld \u00fat vi\u00f0 ger\u00f0 \u00e1rsreiknings samst\u00e6\u00f0unnar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__18": {
"value": "c. Sameiginlegur reksturSendaf\u00e9lagi\u00f0 ehf. var stofna\u00f0 um sameiginlegan rekstur \u00e1 fars\u00edmadreifikerfum S\u00fdn hf. og Nova hf. Hvortf\u00e9lag um sig \u00e1 50% hlut \u00ed Sendaf\u00e9laginu ehf. og er hlutur samst\u00e6\u00f0unnar \u00ed hverjum li\u00f0 rekstrar og efnahags \u00edSendaf\u00e9laginu ehf. f\u00e6r\u00f0ur \u00ed \u00e1rsreikning samst\u00e6\u00f0unnar l\u00ednu fyrir l\u00ednu.Sk\u00fdringar, frh.:2. Reikningsskilin frh.:",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__5": {
"value": "Sk\u00fdringar1.F\u00e9lagi\u00f0S\u00fdn hf. (\"f\u00e9lagi\u00f0\") er \u00edslenskt hlutaf\u00e9lag. H\u00f6fu\u00f0st\u00f6\u00f0var f\u00e9lagsins eru a\u00f0 Su\u00f0urlandsbraut 8, Reykjav\u00edk, \u00cdsland.S\u00fdn hf. veitir einstaklingum, fyrirt\u00e6kjum og opinberum a\u00f0ilum alhli\u00f0a fjarskipta-, fj\u00f6lmi\u00f0la- ogt\u00e6kni\u00fej\u00f3nustu \u00ed gegnum v\u00f6rumerkin Vodafone, St\u00f6\u00f0 2, St\u00f6\u00f0 2+, St\u00f6\u00f0 2 Sport, V\u00edsi, Bylgjuna, FM957, X977,J\u00e1 og d\u00f3tturf\u00e9l\u00f6gin Endor ehf. og Eignarhaldsf\u00e9lagi\u00f0 Nj\u00e1lu ehf. F\u00e9lagi\u00f0 \u00e1 \u00ed fj\u00f6l\u00fe\u00e6ttu al\u00fej\u00f3\u00f0legu samstarfivi\u00f0 Vodafone Group sem er eitt st\u00e6rsta og \u00fatbreiddasta fjarskiptafyrirt\u00e6ki heims. Samst\u00e6\u00f0u\u00e1rsreikningurf\u00e9lagsins fyrir \u00e1ri\u00f0 2024 hefur a\u00f0 geyma \u00e1rsreikning f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess og hlutdeild \u00edsameiginlegum rekstri \u00ed Sendaf\u00e9laginu ehf., sem v\u00edsa\u00f0 er til \u00ed heild sem ,,samst\u00e6\u00f0unnar\". 2.Reikningsskilin\u00deessi hluti samst\u00e6\u00f0u\u00e1rsreikningsins inniheldur uppl\u00fdsingar um grundv\u00f6ll reikningsskila samst\u00e6\u00f0unnar.\u00cdtarlegri uppl\u00fdsingar um reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar eru veittar undir hverjum li\u00f0 \u00ed sk\u00fdringum. a.Grundv\u00f6llur reikningsskilanna\u00c1rsreikningur samst\u00e6\u00f0unnar er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS), eins og \u00feeirhafa veri\u00f0 sta\u00f0festir af Evr\u00f3pusambandinu og vi\u00f0b\u00f3tarkr\u00f6fur sem koma fram \u00ed \u00edslenskum l\u00f6gum og reglumum \u00e1rsreikninga skr\u00e1\u00f0ra f\u00e9laga. Reikningsskilareglum samst\u00e6\u00f0unnar hefur veri\u00f0 beitt me\u00f0 samr\u00e6mdumh\u00e6tti \u00e1 milli \u00e1ra. Samst\u00e6\u00f0u\u00e1rsreikningurinn hefur a\u00f0 geyma \u00e1rsreikning S\u00fdnar hf., d\u00f3tturf\u00e9lagsins Endorehf. og afkomu d\u00f3tturf\u00e9lagsins Eignarhaldsf\u00e9lagsins Nj\u00e1lu ehf. fr\u00e1 kaupdegi 1. okt\u00f3ber 2023 \u00e1samt hlutdeild\u00ed sameiginlegum rekstri \u00ed Sendaf\u00e9laginu ehf. Til a\u00f0 auka uppl\u00fdsingagildi samst\u00e6\u00f0u\u00e1rsreikningsins eru sk\u00fdringar vi\u00f0 hann birtar \u00e1 grundvelli \u00feess hversuvi\u00f0eigandi og mikilv\u00e6gar \u00fe\u00e6r eru fyrir lesandann. \u00dea\u00f0 \u00fe\u00fd\u00f0ir a\u00f0 uppl\u00fdsingar sem metnar eru hvorkimikilv\u00e6gar n\u00e9 vi\u00f0eigandi fyrir notanda reikningsskilanna eru ekki birtar \u00ed sk\u00fdringum.b. D\u00f3tturf\u00e9l\u00f6g D\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g sem f\u00e9lagi\u00f0 fer me\u00f0 yfirr\u00e1\u00f0yfir.F\u00e9lagi\u00f0ferme\u00f0yfirr\u00e1\u00f0\u00feegar\u00fea\u00f0ber\u00e1h\u00e6ttue\u00f0a hefur \u00e1vinning af breytilegri ar\u00f0semi af hlutdeild sinni \u00ed f\u00e9laginu og getur haft \u00e1hrif \u00e1 ar\u00f0semina vegnayfirr\u00e1\u00f0a sinna. Reikningsskil d\u00f3tturf\u00e9laga eru innifalin \u00ed samst\u00e6\u00f0u\u00e1rsreikningnum fr\u00e1 \u00fev\u00ed a\u00f0 yfirr\u00e1\u00f0 n\u00e1st og\u00fear til \u00feeim l\u00fdkur. EignarhluturStarfr\u00e6kslu-gjaldmi\u00f0illD\u00f3tturf\u00e9l\u00f6g S\u00fdnar hf. voru fj\u00f6gur \u00ed \u00e1rslok og eru eftirfarandi: 2024 2023Eignarhaldsf\u00e9lagi\u00f0 Nj\u00e1la ehf. 100%0%ISKJ\u00e1 hf.100% 0% ISKEndor ehf. 100% 100% EUREC Sweden AB.0% 100% SEKEC Germany GmbH0% 100% EURPardus100% 100% ISKVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0la einstakra samst\u00e6\u00f0uf\u00e9laga \u00e1 gengivi\u00f0skiptadags. Peningalegar eignir og skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar \u00e1 gengi uppgj\u00f6rsdags.Gengismunur sem myndast vegna vi\u00f0skipta \u00ed erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur \u00ed rekstrarreikning.Eignir og skuldir erlendrar starfsemi eru umreikna\u00f0ar \u00ed \u00edslenskar kr\u00f3nur mi\u00f0a\u00f0 vi\u00f0 gengi uppgj\u00f6rsdags.Tekjur og gj\u00f6ld erlendu starfseminnar eru umreiknu\u00f0 \u00ed \u00edslenskar kr\u00f3nur \u00e1 me\u00f0algengi \u00e1rsins. Gengismunursem myndast vi\u00f0 yfirf\u00e6rslu \u00ed \u00edslenskar kr\u00f3nur er f\u00e6r\u00f0ur \u00e1 s\u00e9rstakan li\u00f0 \u00ed yfirliti um heildarafkomu sem\u00fe\u00fd\u00f0ingarmunur. \u00deegar erlend starfsemi er seld, a\u00f0 hluta til e\u00f0a \u00f6llu leyti, er tengdur \u00fe\u00fd\u00f0ingarmunur fluttur \u00edrekstrarreikning. Vi\u00f0skipti milli f\u00e9laga innan samst\u00e6\u00f0unnar, st\u00f6\u00f0ur milli \u00feeirra og \u00f3innleystar tekjur og gj\u00f6ld sem myndasthafa \u00ed vi\u00f0skiptum milli f\u00e9laganna eru felld \u00fat vi\u00f0 ger\u00f0 \u00e1rsreiknings samst\u00e6\u00f0unnar. c. Sameiginlegur reksturSendaf\u00e9lagi\u00f0 ehf. var stofna\u00f0 um sameiginlegan rekstur \u00e1 fars\u00edmadreifikerfum S\u00fdn hf. og Nova hf. Hvortf\u00e9lag um sig \u00e1 50% hlut \u00ed Sendaf\u00e9laginu ehf. og er hlutur samst\u00e6\u00f0unnar \u00ed hverjum li\u00f0 rekstrar og efnahags \u00edSendaf\u00e9laginu ehf. f\u00e6r\u00f0ur \u00ed \u00e1rsreikning samst\u00e6\u00f0unnar l\u00ednu fyrir l\u00ednu.Sk\u00fdringar, frh.:2. Reikningsskilin frh.:d.Mat og \u00e1kvar\u00f0anir stj\u00f3rnenda \u00ed reikningsskilumGer\u00f0 samst\u00e6\u00f0u\u00e1rsreiknings \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki\u00e1kvar\u00f0anir, meti og dragi \u00e1lyktanir sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ir eignaog skulda, tekna og gjalda. Endanlegar ni\u00f0urst\u00f6\u00f0ur kunna a\u00f0 vera fr\u00e1brug\u00f0nar \u00feessu mati. Mat og forsendur \u00feess eru \u00ed st\u00f6\u00f0ugri endursko\u00f0un. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00edt\u00edmabili sem breytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1. Uppl\u00fdsingarum beitingu reikningsskilaa\u00f0fer\u00f0a \u00fear sem mat stj\u00f3rnenda hefur mest \u00e1hrif \u00e1 skr\u00e1\u00f0ar fj\u00e1rh\u00e6\u00f0ir eigna ogskulda \u00ed \u00e1rsreikningi er a\u00f0 finna \u00ed sk\u00fdringu 12 um mat \u00e1 endurheimtanlegum fj\u00e1rh\u00e6\u00f0um sj\u00f3\u00f0skapandieininga sem innihalda vi\u00f0skiptavild og sk\u00fdringu 8 um mat \u00e1 leigut\u00edma og innbygg\u00f0um v\u00f6xtumleigusamnings. e.Starfr\u00e6kslu- og framsetningargjaldmi\u00f0ill\u00c1rsreikningur samst\u00e6\u00f0unnar er ger\u00f0ur og birtur \u00ed \u00edslenskum kr\u00f3num, sem er starfr\u00e6kslu- ogframsetningargjaldmi\u00f0ill samst\u00e6\u00f0unnar. Allar fj\u00e1rh\u00e6\u00f0ir eru birtar \u00ed millj\u00f3num kr\u00f3na nema anna\u00f0 s\u00e9 teki\u00f0fram.f.\u00c1kv\u00f6r\u00f0un gangvir\u00f0isHluti af reikningsskilaa\u00f0fer\u00f0um og sk\u00fdringum samst\u00e6\u00f0unnar krefjast \u00e1kv\u00f6r\u00f0unar \u00e1 gangvir\u00f0i, b\u00e6\u00f0i vegnafj\u00e1rm\u00e1lagerninga og annarra eigna og skulda. A\u00f0 svo miklu leyti sem h\u00e6gt er, notar samst\u00e6\u00f0an marka\u00f0suppl\u00fdsingar vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is en liggisl\u00edkar uppl\u00fdsingar ekki fyrir er byggt \u00e1 mati stj\u00f3rnenda. Sk\u00fdringar, frh.:3.Seldar v\u00f6rur og \u00fej\u00f3nustaSeldar v\u00f6rur og \u00fej\u00f3nusta greinast \u00feannig:2024 2023V\u00f6rusala 1.096 1.236Seld \u00fej\u00f3nusta 20.551 20.510Seldar v\u00f6rur og \u00fej\u00f3nusta samtals 21.647 21.746Samst\u00e6\u00f0an skilgreinir starfs\u00fe\u00e6tti eftir innri uppl\u00fdsingagj\u00f6f til stj\u00f3rnenda og telst samst\u00e6\u00f0an \u00ed heild veraeinn starfs\u00fe\u00e1ttur. Kostna\u00f0i er ekki skipt ni\u00f0ur \u00e1 tekjustrauma.TekjustraumarTekjustraumar eru birtir eftir e\u00f0li rekstrar og byggja \u00e1 skipulagi og innri uppl\u00fdsingagj\u00f6f samst\u00e6\u00f0unnar. 12.000Samst\u00e6\u00f0an skiptist \u00ed sj\u00f6 tekjustrauma sem eru mismunandi \u00ed e\u00f0li s\u00ednu. Tekjustraumarnir eru:10.0009.5749.1348.0006.0004.8634.6864.4054.3364.0002.0001.0961.2361.053808854419446484Fj\u00f6lmi\u00f0lun Internet Fars\u00edmi Fastl\u00edna H\u00fdsingar-V\u00f6rusala A\u00f0rar tekjurogrekstrarlausnir2024 2023Fj\u00f6lmi\u00f0lun samanstendur af tekjum af starfsemi lj\u00f3svakami\u00f0la, \u00e1skriftartekjum og tekjum afaugl\u00fdsingas\u00f6lu, tekjum af dreifingu \u00e1 b\u00e1\u00f0um sj\u00f3nvarpsdreifikerfum f\u00e9lagsins, leigutekjum af myndlyklumog tekjum af leigu einstakra kvikmynda og \u00fe\u00e1tta (TVOD), tekjum af streymisveitu (SVOD), tekjum af\u00e1skriftum a\u00f0 l\u00ednulegum st\u00f6\u00f0vum, \u00e1skriftartekjum hla\u00f0varpsveitu og tekjum af s\u00f6lu einstakasj\u00f3nvarpsvi\u00f0bur\u00f0a. Frammist\u00f6\u00f0uskuldbindingar vegna \u00e1skriftatekna og leigu \u00e1 efni eru uppfylltar yfirt\u00edmabil \u00fear sem vi\u00f0skiptavinurinn n\u00fdtur \u00fej\u00f3nustunnar samhli\u00f0a \u00fev\u00ed a\u00f0 h\u00fan er veitt, tekjur eru f\u00e6r\u00f0arsamkv\u00e6mt \u00fev\u00ed. Tekjur af augl\u00fdsingas\u00f6lu eru f\u00e6r\u00f0ar \u00feegar f\u00e9lagi\u00f0 hefur uppfyllt skuldbindingu s\u00ednagagnvart vi\u00f0skiptavinum um birtingu. Tekjur af leigu \u00e1 einstaka kvikmyndum, \u00fe\u00e1ttum og s\u00fdningu vi\u00f0bur\u00f0aeru f\u00e6r\u00f0ar eftir a\u00f0 s\u00fdningart\u00edma vi\u00f0komandi efnis l\u00fdkur sem er almennt 48 klukkustundum eftir kaup.Tekjur af leigu \u00e1 b\u00fana\u00f0i, s.s. myndlyklum, eru f\u00e6r\u00f0ar m\u00e1na\u00f0arlega samkv\u00e6mt samningum. Internet samanstendur af tekjum af net\u00fej\u00f3nustu \u00ed fastl\u00ednukerfum, \u00fe.m.t. \u00e1 lj\u00f3slei\u00f0ara, xDSL \u00fej\u00f3nustu og\u00f6\u00f0rum gagnatengingum, internet\u00fej\u00f3nustu, a\u00f0gangsgj\u00f6ldum og leigu \u00e1 netbeinum.Frammist\u00f6\u00f0uskuldbinding vegna internet\u00fej\u00f3nustu er uppfyllt yfir t\u00edmabil \u00fear sem vi\u00f0skiptavinurinn n\u00fdtur\u00fej\u00f3nustunnar samhli\u00f0a \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an veitir hana. Tekjur eru f\u00e6r\u00f0ar m\u00e1na\u00f0arlega samkv\u00e6mt uppgj\u00f6ri\u00e1 f\u00f6stu gjaldi a\u00f0 vi\u00f0b\u00e6ttu breytilegu gjaldi vegna notkunar \u00feegar \u00fea\u00f0 \u00e1 vi\u00f0. Tekjur af leigu \u00e1 b\u00fana\u00f0i, s.s.netbeinum, eru f\u00e6r\u00f0ar m\u00e1na\u00f0arlega samkv\u00e6mt samningum. Fars\u00edmi samanstendur af \u00f6llum tekjum vegna notkunar \u00e1 fars\u00edmum, \u00fe.m.t. gagnaflutningum \u00edfars\u00edmakerfinu, \u00e1skriftartekjum fr\u00e1 einstaklingum og fyrirt\u00e6kjum, seldum frelsisinneignum, reikitekjum fr\u00e1fer\u00f0am\u00f6nnum og samtengitekjum \u00ed fars\u00edma. Vi\u00f0skiptavinir geta keypt fars\u00edma\u00fej\u00f3nustu \u00ed gegnum \u00e1skrift \u00fearsem fast gjald a\u00f0 vi\u00f0b\u00e6ttum notkunartengdum gj\u00f6ldum er gert upp m\u00e1na\u00f0arlega mi\u00f0a\u00f0 vi\u00f0 notkun e\u00f0afyrirframgreitt frelsi. Frammist\u00f6\u00f0uskuldbindingar samst\u00e6\u00f0unnar vegna fars\u00edma\u00fej\u00f3nustu eru uppfylltar yfirt\u00edmabil \u00fear sem vi\u00f0skiptavinur n\u00fdtur \u00fej\u00f3nustunnar samhli\u00f0a \u00fev\u00ed a\u00f0 h\u00fan er veitt. Sk\u00fdringar, frh.:3.Seldar v\u00f6rur og \u00fej\u00f3nusta frh.:Fastl\u00edna samanstendur af tekjum vegna notkunar \u00e1 heimas\u00edma, fyrirt\u00e6kjas\u00edma \u00ed fastl\u00ednu og samtengitekjum \u00ed fastl\u00ednu. Samningar eru til m\u00e1na\u00f0ar \u00ed senn og fast gjald a\u00f0 vi\u00f0b\u00e6ttu breytilegu gjaldi fyrir notkun er gertupp m\u00e1na\u00f0arlega. Frammist\u00f6\u00f0uskuldbinding vegna fastl\u00ednu er uppfyllt yfir t\u00edmabil \u00fear sem vi\u00f0skiptavinurn\u00fdtur \u00fej\u00f3nustunnar samhli\u00f0a \u00fev\u00ed a\u00f0 h\u00fan er veitt. H\u00fdsingar- og rekstrarlausnir samanstanda af tekjum og \u00fej\u00f3nustu vi\u00f0 sk\u00fdjalausnir og s\u00e9rh\u00e6f\u00f0ri s\u00f6lumi\u00f0l\u00e6gra lausna vi\u00f0 gagnaverstengda starfsemi \u00e1samt a\u00f0fangastj\u00f3rnun og r\u00e1\u00f0gj\u00f6f vi\u00f0 gagnaverstengda\u00fej\u00f3nustu. Frammist\u00f6\u00f0uskuldbindingar vegna rekstrar og \u00fej\u00f3nustu eru uppfylltar yfir t\u00edmabil \u00fear semvi\u00f0skiptavinur n\u00fdtur \u00fej\u00f3nustunnar samhli\u00f0a \u00fev\u00ed sem h\u00fan er veitt. Tekjur af s\u00f6lu b\u00fana\u00f0ar eru f\u00e6r\u00f0ar \u00e1 \u00feeimt\u00edmapunkti \u00feegar yfirr\u00e1\u00f0 yfir v\u00f6runni flytjast til vi\u00f0skiptavinar, sem er vi\u00f0 afhendingu v\u00f6runnar. V\u00f6rusala samanstendur af s\u00f6lu \u00e1 b\u00fana\u00f0i og fylgihlutum. Tekjur af v\u00f6rus\u00f6lu eru f\u00e6r\u00f0ar \u00e1 \u00feeim t\u00edmapunkti\u00feegar yfirr\u00e1\u00f0 yfir v\u00f6runni flytjast til vi\u00f0skiptavinar, sem er vi\u00f0 afhendingu v\u00f6runnar.A\u00f0rar tekjur samanstanda af \u00fej\u00f3nustutekjum, tekjum af hugb\u00fana\u00f0i, \u00fatseldri vinnu og \u00f6\u00f0rum tilfallanditekjum. Tekjur af s\u00f6lu \u00e1 v\u00f6ru og \u00fej\u00f3nustu eru metnar \u00e1 gangvir\u00f0i grei\u00f0slunnar sem er m\u00f3ttekin e\u00f0a innheimtanleg,a\u00f0 fr\u00e1dregnum afsl\u00e1ttum og \u00f6\u00f0rum endurgrei\u00f0slum. Tekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00feegar samst\u00e6\u00f0anhefur uppfyllt samningsskyldu s\u00edna sem er yfirleitt vi\u00f0 afhendingu, l\u00edklegt er a\u00f0 endurgjaldi\u00f0 ver\u00f0i innheimtog unnt er a\u00f0 meta kostna\u00f0 vegna s\u00f6lunnar og m\u00f6guleg skil \u00e1 v\u00f6rum \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. Sk\u00fdringar, frh.:4.Kostna\u00f0arver\u00f0 seldra vara og \u00fej\u00f3nustuKostna\u00f0arver\u00f0 seldra vara og \u00fej\u00f3nustu greinist \u00feannig:2024 2023Kostna\u00f0arver\u00f0 \u00fej\u00f3nustu 7.670 7.589Kostna\u00f0arver\u00f0 seldra vara 1.128 1.188Laun og launatengd gj\u00f6ld 2.835 2.869Eignf\u00e6r\u00f0 laun ( 197) ( 249)Afskriftir 2.919 2.914Kostna\u00f0arver\u00f0 seldra vara og \u00fej\u00f3nustu samtals 14.356 14.3115.Rekstrarkostna\u00f0urRekstrarkostna\u00f0ur greinist \u00feannig:2024 2023Skrifstofu- og stj\u00f3rnunarkostna\u00f0ur 1.547 1.595S\u00f6lu- og marka\u00f0skostna\u00f0ur 431 490Laun og launatengd gj\u00f6ld 3.861 3.681Eignf\u00e6r\u00f0 laun ( 256) ( 471)Afskriftir 1.198 1.223Rekstrarkostna\u00f0ur samtals 6.780 6.5186.Laun og launatengd gj\u00f6ldLaun og launatengd gj\u00f6ld greinast \u00feannig:2024 2023Laun 5.582 5.349L\u00edfeyrisi\u00f0gj\u00f6ld 732 718Kostna\u00f0ur vegna kaupr\u00e9ttarsamninga 3 -\u00d6nnur launatengd gj\u00f6ld 379 483Laun og launatengd gj\u00f6ld samtals 6.696 6.551St\u00f6\u00f0ugildi a\u00f0 me\u00f0altali \u00e1 \u00e1rinu 451 458 St\u00f6\u00f0ugildi \u00ed \u00e1rslok 422 466 \u00cd \u00e1rslok 2024 voru 63% af stj\u00f3rnendum samst\u00e6\u00f0unnar karlar og 37% konur (2024: 61% / 39%). Samst\u00e6\u00f0an grei\u00f0ir i\u00f0gj\u00f6ld vegna starfsmanna sinna til l\u00edfeyrissj\u00f3\u00f0a. Samst\u00e6\u00f0an ber enga \u00e1byrg\u00f0 \u00e1skuldbindingum sj\u00f3\u00f0anna. I\u00f0gj\u00f6ld eru gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi \u00e1 sama t\u00edma og vinnuframlag starfsmannsfellur til. 7.Hrein fj\u00e1rmagnsgj\u00f6ldFj\u00e1rmunatekjur samanstanda af vaxtatekjum af handb\u00e6ru f\u00e9 og kr\u00f6fum samst\u00e6\u00f0unnar. Vaxtatekjur eruf\u00e6r\u00f0ar \u00ed rekstrarreikning eftir \u00fev\u00ed sem \u00fe\u00e6r falla til. Fj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af l\u00e1nt\u00f6kumog leiguskuldbindingum samst\u00e6\u00f0unnar og \u00fej\u00f3nustugj\u00f6ldum. Vaxtagj\u00f6ld vegna l\u00e1na eru f\u00e6r\u00f0 mi\u00f0a\u00f0 vi\u00f0a\u00f0fer\u00f0 virkra vaxta. Hagna\u00f0i og tapi vegna gengisbreytinga erlendra gjaldmi\u00f0la er jafna\u00f0 saman. Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig: 2024 2023Vaxtatekjur af handb\u00e6ru f\u00e9 og kr\u00f6fum 36 46 A\u00f0rar vaxtatekjur 8 9S\u00f6luhagna\u00f0ur hlutabr\u00e9fa og gangvir\u00f0isbreyting hlutabr\u00e9fa 11 10)( Fj\u00e1rmunatekjur samtals 54 45Vaxtagj\u00f6ld og \u00f6nnur \u00fej\u00f3nustugj\u00f6ld ( 739) ( 569)Vaxtagj\u00f6ld leiguskuldar ( 615) ( 601)Hrein fj\u00e1rmagnsgj\u00f6ld samtals ( 1.300) ( 1.125)Sk\u00fdringar, frh.:8.LeigusamningarSamst\u00e6\u00f0an f\u00e6rir eignir og skuldir vegna leigusamninga um skrifstofuh\u00fasn\u00e6\u00f0i, lagerh\u00fasn\u00e6\u00f0i, bifrei\u00f0ar,h\u00fdsingar og klasa. Samst\u00e6\u00f0an f\u00e6rir leigueign og leiguskuld \u00e1 upphafsdegi leigusamnings. Leigueign er upphaflega metin \u00e1kostna\u00f0arver\u00f0i og eftir \u00fea\u00f0 \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun oglei\u00f0r\u00e9tt vegna viss endurmats \u00e1 leiguskuldinni (ver\u00f0b\u00f3lgubreytingum). Leiguskuldin er upphaflega metin mi\u00f0a\u00f0 vi\u00f0 n\u00favir\u00f0i leigugrei\u00f0slna sem eru \u00f3greiddar \u00e1 upphafsdegileigusamningsins, \u00fear sem leigugrei\u00f0slur eru n\u00favirtar me\u00f0 innbygg\u00f0um v\u00f6xtum \u00ed leigusamningnum, e\u00f0a ef\u00fea\u00f0 er ekki h\u00e6gt a\u00f0 \u00e1kvar\u00f0a \u00fe\u00e1 vexti, me\u00f0 v\u00f6xtum samst\u00e6\u00f0unnar \u00e1 n\u00fdju l\u00e1nsf\u00e9. A\u00f0 jafna\u00f0i notar samst\u00e6\u00f0ans\u00edna vexti \u00e1 n\u00fdju l\u00e1nsf\u00e9 vi\u00f0 n\u00favir\u00f0ingu leigugrei\u00f0slna af h\u00fasn\u00e6\u00f0i en fyrir a\u00f0ra v\u00edsit\u00f6lutengda leigusamninganotast samst\u00e6\u00f0an vi\u00f0 vexti samst\u00e6\u00f0unnar af n\u00fdju l\u00e1nsf\u00e9 a\u00f0 vi\u00f0b\u00e6tu \u00e1lagi sem endurspeglar t\u00edmalengdsamninga, undirliggjandi ve\u00f0 og \u00e1byrg\u00f0ir. Vegi\u00f0 me\u00f0altal vaxta er 5,11%.Leigueignir greinast \u00feannig: Fasteignir Bifrei\u00f0ar H\u00fdsingar Klasar SamtalsSta\u00f0a 1.1.20232.177 42 5.193 1.208 8.620 Ver\u00f0b\u00e6tur 182 4 579 - 766 \u00c1hrif gengisbreytinga erlendra - - ( 4) ( 14) ( 18)gjaldmi\u00f0laVi\u00f0b\u00e6tur vegna n\u00fdrra samninga - 23 340 22 385 Samningar ni\u00f0urlag\u00f0ir ( 25) - - - ( 25)Afskriftir( 263) ( 44) ( 364) ( 638) ( 1.308)Sta\u00f0a 31.12.2023 2.071 25 5.745 578 8.420 Ver\u00f0b\u00e6tur 103 2 305 - 410 \u00c1hrif gengisbreytinga erlendra - - - ( 5) ( 5)gjaldmi\u00f0laVi\u00f0b\u00e6tur vegna n\u00fdrra samninga - 59 26 44 129 Afnotar\u00e9ttur ni\u00f0urlag\u00f0ur ( 4) ( 468) ( 473)Afskriftir( 267) ( 27) ( 388) ( 77) ( 759)Sta\u00f0a 31.12.2024 1.908 55 5.688 72 7.723 Upph\u00e6\u00f0ir f\u00e6r\u00f0ar \u00ed rekstrarreikning greinast \u00feannig: 2024 2023Afskriftir af leigueignum759 703Vaxtagj\u00f6ld af leiguskuldbindingu630 643\u00c1hrif gengisbreytinga erlendra gjaldmi\u00f0la( 5) ( 18)Vaxtatekjur af leigukr\u00f6fu( 8) ( 9)Samtals f\u00e6rt \u00ed rekstrarreikning \u00e1 \u00e1rinu1.376 1.320Leiguskuldbinding31.12.31.12.20242023Innan \u00e1rs642 1.016Eftir \u00e1r e\u00f0a innan 5 \u00e1ra1.941 2.1145 \u00e1r og s\u00ed\u00f0ar9.674 9.851Samtals12.257 12.980Heildarleigugrei\u00f0slur sem tengjast \u00feeim leigusamningum sem f\u00e6r\u00f0ir eru samkv\u00e6mt leigusta\u00f0li IFRS 16 n\u00e1mu 1.276 millj. kr. (2023: 1.902 millj. kr.). Leigugrei\u00f0slur l\u00e6kka \u00e1 \u00e1rinu 2024 vegna s\u00f6lu \u00e1 hluta af starfsemi Endor.Sk\u00fdringar, frh.:9. Rekstrarfj\u00e1rmunirRekstrarfj\u00e1rmunir eru f\u00e6r\u00f0ir til eignar \u00e1 kostna\u00f0arver\u00f0i, a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum ogvir\u00f0isr\u00fdrnun. Kostna\u00f0arver\u00f0 samanstendur af beinum kostna\u00f0i sem fellur til vi\u00f0 kaupin og vi\u00f0 a\u00f0 komaeigninni \u00ed notkun. A\u00f0keyptur hugb\u00fana\u00f0ur sem er nau\u00f0synlegur hluti til a\u00f0 starfr\u00e6kja \u00e1kve\u00f0inn b\u00fana\u00f0 erf\u00e6r\u00f0ur til eignar sem hluti af \u00feeim b\u00fana\u00f0i. \u00deegar rekstrarfj\u00e1rmunir eru samsettir \u00far einingum me\u00f0 \u00f3l\u00edkan n\u00fdtingart\u00edma eru einingarnar a\u00f0greindar ogafskrifa\u00f0ar mi\u00f0a\u00f0 vi\u00f0 n\u00fdtingart\u00edmann. Hagna\u00f0ur e\u00f0a tap af s\u00f6lu rekstrarfj\u00e1rmuna er munurinn \u00e1 s\u00f6luver\u00f0i ogb\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar og er f\u00e6rt \u00ed rekstrarreikning me\u00f0al annarra tekna e\u00f0a rekstrarkostna\u00f0ar. Kostna\u00f0ur vi\u00f0 a\u00f0 endurn\u00fdja einstaka hluta rekstarfj\u00e1rmuna er f\u00e6r\u00f0ur til eignar ef l\u00edklegt er tali\u00f0 a\u00f0 \u00e1vinningursem felst \u00ed eigninni muni renna til samst\u00e6\u00f0unnar og h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. Allurannar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0. Rekstrarfj\u00e1rmunir og afskriftir greinast \u00feannig:Fjarskipta- \u00c1h\u00f6ld, t\u00e6kiog lj\u00f3svaka bifrei\u00f0ar og b\u00fana\u00f0ur innr\u00e9ttingar SamtalsKostna\u00f0arver\u00f0Kostna\u00f0arver\u00f0 1.1.2023 9.970 2.042 12.013 Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu 1.130 271 1.401 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ( 795) ( 26) ( 821)Yfirteki\u00f0 vi\u00f0 kaup \u00e1 d\u00f3tturf\u00e9lagi - 16 16\u00c1hrif gengisbreytinga erlendra gjaldmi\u00f0la - 1 1Kostna\u00f0arver\u00f0 31.12.2023 10.305 2.304 12.611 Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu 619 158 777 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu - ( 45) ( 45)Kostna\u00f0arver\u00f0 31.12.2024 10.924 2.418 13.343 Afskriftir og vir\u00f0isr\u00fdrnunAfskriftir 1.1.2023 7.733 1.412 9.145 Afskrift \u00e1rsins 691 179 870 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ( 669) ( 26) ( 695)Afskrifa\u00f0 alls 31.12.2023 7.755 1.565 9.320 Afskrift \u00e1rsins 551 194 745 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu - ( 22) ( 22)Afskrifa\u00f0 alls 31.12.2024 8.306 1.737 10.043 B\u00f3kf\u00e6rt ver\u00f031.12.2023 2.550 739 3.29031.12.2024 2.618 681 3.298Afskriftarhlutf\u00f6ll 5-33% 15-33%Sk\u00fdringar, frh.:10. AfskriftirAfskriftir eru reikna\u00f0ar og f\u00e6r\u00f0ar \u00ed rekstarreikning l\u00ednulega mi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma einstakra hlutarekstrarfj\u00e1rmuna. Afskriftart\u00edmi hefst \u00feegar eignirnar eru tilb\u00fanar til notkunar. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi greinist \u00feannig:Fasteignir 33 \u00e1rFjarskiptab\u00fana\u00f0ur 3 til 20 \u00e1rLj\u00f3svakab\u00fana\u00f0ur 4 til 7 \u00e1r\u00c1h\u00f6ld, t\u00e6ki, bifrei\u00f0ar og innr\u00e9ttingar 3 til 7 \u00e1r\u00c1 hverjum uppgj\u00f6rsdegi er lagt mat \u00e1 hvort eignir samst\u00e6\u00f0unnar sem ekki teljast til fj\u00e1reigna, kunni a\u00f0 hafaor\u00f0i\u00f0 fyrir vir\u00f0isr\u00fdrnun. Ef v\u00edsbendingar eru til sta\u00f0ar um a\u00f0 vir\u00f0isr\u00fdrnun hafi \u00e1tt s\u00e9r sta\u00f0, er lagt mat \u00e1endurheimtanlega fj\u00e1rh\u00e6\u00f0 vi\u00f0komandi eigna. Vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 \u00feegar b\u00f3kf\u00e6rt ver\u00f0 eignar, e\u00f0a fj\u00e1rskapandi einingar sem h\u00fan tilheyrir, er h\u00e6rra enendurheimtanleg fj\u00e1rh\u00e6\u00f0. Fj\u00e1rskapandi eining er minnsti a\u00f0greinanlegi flokkur eigna sem skapar sj\u00f3\u00f0streymisem a\u00f0 mestu er \u00f3h\u00e1\u00f0 \u00f6\u00f0rum eignum og eignaflokkum. Vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 \u00ed rekstrarreikning. Vir\u00f0isr\u00fdrnunfj\u00e1rskapandi einingar er fyrst f\u00e6r\u00f0 til l\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i vi\u00f0skiptavildar sem til sta\u00f0ar er innanvi\u00f0komandi einingar. Vir\u00f0isr\u00fdrnun umfram vi\u00f0skiptavild er svo hlutf\u00f6llu\u00f0 me\u00f0 hli\u00f0sj\u00f3n af b\u00f3kf\u00e6r\u00f0u ver\u00f0ieinstakra eigna hinnar fj\u00e1rskapandi einingar og f\u00e6r\u00f0 til l\u00e6kkunar \u00e1 \u00feeim.Afskriftir \u00f3efnislegra eigna, annarra en vi\u00f0skiptavildar, eru f\u00e6r\u00f0ar l\u00ednulega \u00ed rekstrarreikning mi\u00f0a\u00f0 vi\u00f0\u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma \u00feeirra. Afskriftart\u00edmi hefst \u00feegar eignirnar eru tilb\u00fanar til notkunar. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 eigna e\u00f0a fj\u00e1rskapandi einingar er n\u00fdtingarvir\u00f0i e\u00f0a gangvir\u00f0i a\u00f0 fr\u00e1dregnums\u00f6lukostna\u00f0i, hvort sem h\u00e6rra reynist. N\u00fdtingarvir\u00f0i er fundi\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 n\u00favir\u00f0a \u00e1\u00e6tla\u00f0framt\u00ed\u00f0arsj\u00f3\u00f0streymi. Vi\u00f0 \u00fatreikninginn er mi\u00f0a\u00f0 vi\u00f0 afv\u00f6xtunarhlutfall fyrir skatta sem endurspeglarn\u00fagildandi mat marka\u00f0ar \u00e1 t\u00edmavir\u00f0i peninga og \u00feeirri s\u00e9rst\u00f6ku \u00e1h\u00e6ttu sem eignin felur \u00ed s\u00e9r.\u00c1 hverjum uppgj\u00f6rsdegi er lagt mat \u00e1 hvort v\u00edsbendingar s\u00e9u til sta\u00f0ar um a\u00f0 vir\u00f0isr\u00fdrnun, sem f\u00e6r\u00f0 hefurveri\u00f0 vegna annarra eigna en vi\u00f0skiptavildar, eigi ekki lengur vi\u00f0. Vir\u00f0isr\u00fdrnun er bakf\u00e6r\u00f0 ef breyting hefuror\u00f0i\u00f0 \u00e1 \u00fev\u00ed mati sem l\u00e1 til grundvallar vi\u00f0 \u00e1kv\u00f6r\u00f0un endurheimtanlegrar fj\u00e1rh\u00e6\u00f0ar. Vir\u00f0isr\u00fdrnun er a\u00f0einsbakf\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki a\u00f0 b\u00f3kf\u00e6rt ver\u00f0 eignar ver\u00f0i ekki h\u00e6rra en \u00fea\u00f0 hef\u00f0i veri\u00f0 \u00e1 \u00feeim degi sem bakf\u00e6rslaer ger\u00f0 ef engin vir\u00f0isr\u00fdrnun hef\u00f0i \u00e1tt s\u00e9r sta\u00f0. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi greinist \u00feannig:Hugb\u00fana\u00f0ur 3-10 \u00e1rV\u00f6rumerki og vi\u00f0skiptasamb\u00f6nd 10 til 33 \u00e1rAfskriftir og vir\u00f0isr\u00fdrnun \u00ed rekstrarreikningi greinast \u00feannig: 2024 2023Afskriftir rekstrarfj\u00e1rmuna 687 869Afskriftir \u00f3efnislegra eigna, sbr. sk\u00fdringu 12 882 858 Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar, sbr. sk\u00fdringu 12 1.161 0 Afskriftir leigueigna, sbr. sk\u00fdringu 8 759 703 Afskriftir s\u00fdningar\u00e9tta, sbr. sk\u00fdringu 15 1.789 2.236 L\u00e6kkun afskrifta s\u00fdningar\u00e9tta* 0 529)( F\u00e6rt \u00ed rekstrarreikning sem afskriftir 5.278 4.137 *Endursamningar vi\u00f0 birgja hafa \u00e1hrif til l\u00e6kkunar \u00e1 afskriftir \u00e1 \u00e1rinu 2023.Afskriftir \u00e1 rekstrarli\u00f0iAfskriftir \u00e1 rekstrarli\u00f0i greinast \u00feannig: 2024 2023Kostna\u00f0arver\u00f0 seldra vara og \u00fej\u00f3nustu, sbr. sk\u00fdringu 4 2.919 2.914 Rekstrarkostna\u00f0ur me\u00f0 vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar 2.359 1.223 F\u00e6rt \u00ed rekstrarreikning sem vir\u00f0isr\u00fdrnun og afskriftir 5.278 4.137 11.Fasteignamat og v\u00e1tryggingarver\u00f0m\u00e6tiFasteignamat t\u00e6kja- og fjarskiptah\u00fasa nam 6,6 millj kr. \u00ed \u00e1rslok 2024 (2023: 14 millj. kr.) og brunab\u00f3tamat 7,8millj. kr. (2023: 21 millj. kr.). V\u00e1tryggingarver\u00f0m\u00e6ti annarra eigna nam 5.741 millj. kr. \u00ed \u00e1rslok (2023: 5.536 millj.kr.).Sk\u00fdringar, frh.:12. \u00d3efnislegar eignirVi\u00f0skiptavild sem myndast vi\u00f0 sameiningu er f\u00e6r\u00f0 til eignar \u00feann dag sem f\u00e9lagi\u00f0 n\u00e6r yfirr\u00e1\u00f0um \u00ed keyptuf\u00e9lagi e\u00f0a rekstri. Vi\u00f0skiptavild er mismunur \u00e1 kaupver\u00f0i og hlutdeildar \u00ed hreinni eign hins keypta eftir a\u00f0eignir og skuldir hafa veri\u00f0 metnar til gangvir\u00f0is \u00e1 kaupdegi. Vi\u00f0skiptavild er ekki afskrifu\u00f0 heldur metin \u00e1rlega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar e\u00f0a oftar ef v\u00edsbending umvir\u00f0isr\u00fdrnun s\u00e9 til sta\u00f0ar. Ef b\u00f3kf\u00e6rt ver\u00f0 sj\u00f3\u00f0skapandi einingar er h\u00e6rra en endurheimtanlegt vir\u00f0i hefurvir\u00f0isr\u00fdrnun \u00e1tt s\u00e9r sta\u00f0. Hafi vir\u00f0isr\u00fdrnun \u00e1tt s\u00e9r sta\u00f0 er vi\u00f0skiptavild fyrst f\u00e6r\u00f0 ni\u00f0ur og s\u00ed\u00f0ar a\u00f0rar eignirsem tilheyra vi\u00f0komandi sj\u00f3\u00f0skapandi einingu. \u00d3heimilt er a\u00f0 bakf\u00e6ra \u00e1\u00f0ur f\u00e6r\u00f0a vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar\u00e1 s\u00ed\u00f0ari t\u00edmabilum.A\u00f0rar \u00f3efnislegar eignir sem samst\u00e6\u00f0an hefur keypt og hafa takmarka\u00f0an n\u00fdtingart\u00edma eru f\u00e6r\u00f0ar \u00e1kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun \u00fear sem vi\u00f0 \u00e1. Kostna\u00f0ur sem fellur til s\u00ed\u00f0ar er einungis eignf\u00e6r\u00f0ur ef hann eykur efnahagslegan framt\u00ed\u00f0ar\u00e1vinning sem felst\u00ed eign sem kostna\u00f0urinn var\u00f0ar. Annar kostna\u00f0ur, \u00fear \u00e1 me\u00f0al vegna vi\u00f0skiptavildar og v\u00f6rumerkja, semmyndast hefur innan samst\u00e6\u00f0unnar er f\u00e6r\u00f0ur \u00ed rekstrarreikning \u00feegar til hans er stofna\u00f0.\u00d3efnislegar eignir greinast \u00feannig:V\u00f6rumerkiVi\u00f0skipta - og vi\u00f0skipta - Hug-vild samb\u00f6nd b\u00fana\u00f0ur SamtalsKostna\u00f0arver\u00f0Kostna\u00f0arver\u00f0 1.1.2023 14.197 3.293 5.658 23.148 Breyting vegna kaupver\u00f0s\u00fatdeilingar 196 - - 196 Yfirteki\u00f0 vi\u00f0 kaup \u00e1 d\u00f3tturf\u00e9lagi - - 146 146 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu - - ( 207) ( 207)Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu - 134 1.192 1.325 \u00c1hrif gengisbreytinga erlendra gjaldmi\u00f0la( 5) - - ( 5)Kostna\u00f0arver\u00f0 31.12.2023 14.388 3.427 6.788 24.602 Lei\u00f0r\u00e9tt upphafssta\u00f0a - - 13 13 Breyting vegna kaupver\u00f0s\u00fatdeilingar ( 87) 131 - 44 Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu - 10 1.005 1.015 \u00c1hrif gengisbreytinga erlendra gjaldmi\u00f0la ( 31) - - ( 31)Kostna\u00f0arver\u00f0 31.12.2024 14.270 3.568 7.806 25.644 Afskriftir og vir\u00f0isr\u00fdrnunAfskriftir og vir\u00f0isr\u00fdrnun 1.1.2023 5.291 1.011 3.551 9.852 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu - - ( 181) ( 181)Afskrift \u00e1rsins - 207 651 858 Afskrifa\u00f0 alls 31.12.2023 5.291 1.218 4.021 10.530 Afskrift \u00e1rsins - 219 663 882 Vir\u00f0isr\u00fdrnun 1.161 - - 1.161Afskrifa\u00f0 alls 31.12.2024 6.452 1.437 4.685 12.574 B\u00f3kf\u00e6rt ver\u00f031.12.2023 9.097 2.209 2.766 14.073 31.12.2024 7.818 2.131 3.121 13.070 Afskriftarhlutf\u00f6ll - 3-11% 10-33%Sk\u00fdringar, frh.:12. \u00d3efnislegar eignir, frh.:Vir\u00f0isr\u00fdrnunarpr\u00f3f vegna sj\u00f3\u00f0skapandi einingar sem innihalda vi\u00f0skiptavildVi\u00f0skiptavild hefur veri\u00f0 sameinu\u00f0 inn \u00ed eina sj\u00f3\u00f0skapandi einingu fyrir framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs 2024. B\u00f3kf\u00e6rt ver\u00f0 vi\u00f0skiptavildar greinist \u00feannig:2024 2023Vi\u00f0skiptavild S\u00fdn hf. 8.194 8.194Vi\u00f0skiptavild Endor ehf. 677 707Vi\u00f0skiptavild Eignarhaldsf\u00e9lagsins Nj\u00e1lu ehf. 109 212 Vir\u00f0ir\u00fdrnun \u00e1rsins 1.161)( 0 Vi\u00f0skiptavild samtals 7.818 9.113\u00c1 fj\u00f3r\u00f0a \u00e1rsfj\u00f3r\u00f0ungi \u00e1rsins 2024 var kaupver\u00f0s\u00fatdeiling vegna kaupa \u00e1 Eignarhaldsf\u00e9laginu Nj\u00e1lu kl\u00e1ru\u00f0. \u00cdsamanbur\u00f0i vi\u00f0 br\u00e1\u00f0abirg\u00f0a\u00fatdeilingu, \u00fear sem kaupver\u00f0inu var \u00fathluta\u00f0 a\u00f0 fullu \u00e1 vi\u00f0skiptavild, leiddi\u00fatdeilingin til l\u00e6kkunar \u00e1 vi\u00f0skiptavild a\u00f0 fj\u00e1rh\u00e6\u00f0 131 millj. kr. og h\u00e6kkunar \u00e1 v\u00f6rumerki J\u00e1 um s\u00f6mu fj\u00e1rh\u00e6\u00f0.Tekjuskattsskuldbinding upp \u00e1 26 millj. kr. er reiknu\u00f0 \u00fat fr\u00e1 yfirver\u00f0i \u00f3efnislegra eigna. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 sj\u00f3\u00f0skapandi einingar var metin \u00fat fr\u00e1 n\u00fdtingarvir\u00f0i. N\u00fdtingarvir\u00f0i var \u00e1kvar\u00f0a\u00f0 \u00e1\u00feann h\u00e1tt a\u00f0 n\u00favir\u00f0a \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arfj\u00e1rstreymi mi\u00f0a\u00f0 vi\u00f0 \u00e1framhaldandi n\u00fdtingu einingunnar. Fj\u00e1rstreymivar byggt \u00e1 rekstrar\u00e1\u00e6tlun n\u00e6stu fimm \u00e1ra. Vir\u00f0isr\u00fdrnunarpr\u00f3f \u00e1 vi\u00f0skiptavild S\u00fdnar leiddi \u00ed lj\u00f3s vir\u00f0isr\u00fdrnun a\u00f0 fj\u00e1rh\u00e6\u00f0 1.161 millj. kr. Helsta \u00e1st\u00e6\u00f0avir\u00f0isr\u00fdrnunarinnar er h\u00e6kkun \u00e1 vegnum fj\u00e1rmagnskostna\u00f0i (WACC), sem f\u00f3r \u00far 11,8% \u00e1ri\u00f0 2023 \u00ed 12,8% \u00ed \u00e1r ens\u00fa h\u00e6kkun stafar fyrst og fremst af h\u00e6kkun \u00e1h\u00e6ttu\u00e1lags sem fylgir rekstri fjarskipta- og fj\u00f6lmi\u00f0lageirans.Einnig kemur til \u00e1hrifa a\u00f0 f\u00e9lagi\u00f0 hefur l\u00e6kka\u00f0 \u00e1\u00f0ur \u00fatgefnar horfur \u00ed rekstri \u00e1 \u00e1rinu 2025. Ni\u00f0ursta\u00f0a vir\u00f0isr\u00fdrnunarpr\u00f3fsins er \u00ed samr\u00e6mi vi\u00f0 g\u00f3\u00f0a reikningsskilavenju og endurspeglar \u00feaumarka\u00f0sskilyr\u00f0i sem f\u00e9lagi\u00f0 b\u00fdr vi\u00f0. H\u00fan hefur \u00fe\u00f3 ekki \u00e1hrif \u00e1 rekstrarh\u00e6fi f\u00e9lagsins til lengri t\u00edma, sj\u00f3\u00f0streymie\u00f0a l\u00e1naskilm\u00e1la. F\u00e9lagi\u00f0 mun halda \u00e1fram a\u00f0 fylgjast n\u00e1i\u00f0 me\u00f0 \u00fer\u00f3un m\u00e1la og a\u00f0laga rekstur sinn a\u00f0breyttum a\u00f0st\u00e6\u00f0um.Stu\u00f0st var vi\u00f0 eftirfarandi forsendur vi\u00f0 mat \u00e1 n\u00fdtingarvir\u00f0i vi\u00f0skiptavildar S\u00fdn hf.:2024 2023Nafnv\u00f6xtur tekna 2024 / 2023 0,5%) ( 0,4%Me\u00f0alv\u00f6xtur tekna 2025 til 2029 / 2024 til 2028 6,3% 4,9%Framt\u00ed\u00f0arv\u00f6xtur a\u00f0 teknu tilliti til ver\u00f0lags\u00fer\u00f3unar 4,5% 3,7%EBITDA me\u00f0alv\u00f6xtur 2025 til 2029 / 2024 til 2028 10,5% 11,6%\u00c1v\u00f6xtunarkrafa, WACC 12,8% 11,8%13.Sameiningar f\u00e9laga\u00c1 2023 \u00e1rinu keypti f\u00e9lagi\u00f0 allt hlutaf\u00e9 \u00ed Eignarhaldsf\u00e9laginu Nj\u00e1lu ehf., m\u00f3\u00f0urf\u00e9lags J\u00e1 hf. Me\u00f0 kaupunum erstyrkt enn frekar vi\u00f0 augl\u00fdsingami\u00f0la samst\u00e6\u00f0unnar og \u00fe\u00e1 ver\u00f0ur til n\u00fd tekjusto\u00f0 \u00ed \u00fej\u00f3nustu vi\u00f0 fyrirt\u00e6ki ogeinstaklinga m.a. \u00ed kringum s\u00fdnileika og s\u00f6lutorg. Yfirt\u00f6kudagur \u00ed vi\u00f0skiptunum er 1. okt\u00f3ber 2023 og errekstur Eignarhaldsf\u00e9lagins Nj\u00e1lu ehf. me\u00f0talinn \u00ed samst\u00e6\u00f0u S\u00fdnar hf. fr\u00e1 \u00feeim t\u00edma. Gjaldf\u00e6r\u00f0ur kostna\u00f0urvegna kaupanna nam 28 millj. kr. og er f\u00e6r\u00f0ur me\u00f0al rekstrarkostna\u00f0ar \u00ed rekstrarreikningi.\u00c1hrif Eignarhaldsf\u00e9lagsins Nj\u00e1lu \u00e1 rekstur samst\u00e6\u00f0unnar voru 129,3 millj. kr. tekjur og 7,1 millj. kr. \u00e1 hagna\u00f0\u00e1rsins 2023. S\u00e9 mi\u00f0a\u00f0 vi\u00f0 a\u00f0 yfirt\u00f6kudagur hafi veri\u00f0 1. jan\u00faar 2023 hef\u00f0u \u00e1hrifin veri\u00f0 522,4 millj. kr. \u00e1 tekjurog 58,3 millj. kr. \u00e1 hagna\u00f0 \u00e1rsins.Sk\u00fdringar, frh.:14.Sala \u00e1 hluta af starfsemi Endor ehf.\u00deann 1. okt\u00f3ber 2024 undirritu\u00f0u S\u00fdn hf. og Hexatronic kaupsamning um hluta af starfsemi Endor ehf.Vi\u00f0mi\u00f0unardagur vi\u00f0skiptanna var \u00feann 20. september sl. og hluti kaupver\u00f0sins var greiddur \u00ed byrjunokt\u00f3ber. Hagna\u00f0ur af s\u00f6lu starfseminnar nam 160 millj. kr. Vi\u00f0skiptin var\u00f0a a\u00f0allega al\u00fej\u00f3\u00f0lega starfsemiEndor ehf. og st\u00e6rri innlenda vi\u00f0skiptavini sem n\u00fdta s\u00e9r s\u00e9rh\u00e6f\u00f0ar mi\u00f0l\u00e6gar gagnaveralausnir. Markmi\u00f0s\u00f6lunnar er a\u00f0 styrkja enn frekar lausnaframbo\u00f0 Endor ehf. fyrir vi\u00f0skiptavini s\u00edna me\u00f0 framt\u00ed\u00f0arsamvinnu vi\u00f0Hexatronic.Rekstur \u00e1 seldu starfsemi Endor ehf., er n\u00fa tilgreindur \u00ed einni l\u00ednu \u00ed rekstrarreikningi sem afl\u00f6g\u00f0 starfsemi.Samanbur\u00f0art\u00f6lum \u00e1 \u00e1rinu 2023 hefur veri\u00f0 breytt til samr\u00e6mis \u00ed rekstrarreikningi og sj\u00f3\u00f0streymi. Afkoma seldu starfseminnar \u00e1 t\u00edmabilinu er eftirfarandi2024 2023Tekjur 1.331 2.272Sala innan samst\u00e6\u00f0u ( 307) ( 543)Ytri tekjur 1.023 1.729Gj\u00f6ld 1.282 2.124Gj\u00f6ld innan samst\u00e6\u00f0u ( 307) ( 542)Ytri gj\u00f6ld 975 1.582Hagna\u00f0ur fyrir skatta 49 148S\u00f6luhagna\u00f0ur 160 0Skattar ( 47) ( 18)Samtals \u00e1hrif af aflag\u00f0ri starfsemi162 130\u00c1hrif af s\u00f6lu starfsemi Endor ehf. \u00e1 efnahagsreikning samst\u00e6\u00f0unnar greinist \u00feannig:Afnotar\u00e9ttur ( 233)Vi\u00f0skiptakr\u00f6fur ( 1)Handb\u00e6rt f\u00e9 ( 64)Tekjuskattsinneign ( 14)Leiguskuldbindingar 242 Vi\u00f0skiptaskuldir og a\u00f0rar skuldir 2 Hreinar eignir og skuldir ( 68)15.Eignarhlutir \u00ed f\u00e9l\u00f6gumEignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gum eru f\u00e6r\u00f0ir me\u00f0 hlutdeildara\u00f0fer\u00f0. Hlutdeildarf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear semf\u00e9lagi\u00f0 hefur veruleg \u00e1hrif \u00e1 fj\u00e1rhags- og rekstrarstefnu, en ekki yfirr\u00e1\u00f0. Hlutdeildarf\u00e9l\u00f6g eru upphaflega f\u00e6r\u00f0\u00e1 kostna\u00f0arver\u00f0i sem innifelur vi\u00f0skiptakostna\u00f0. Eftir upphaflega skr\u00e1ningu er hlutdeild samst\u00e6\u00f0unnar \u00edafkomu og heildarafkomu hlutdeildarf\u00e9laga f\u00e6r\u00f0 \u00ed samst\u00e6\u00f0ureikninginn \u00fear til verulegum \u00e1hrifum e\u00f0asameiginlegum yfirr\u00e1\u00f0um l\u00fdkur. Eignahlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum eru f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i ef til eru \u00e1rei\u00f0anlegar uppl\u00fdsingar um gangvir\u00f0i, en annars\u00e1 kostna\u00f0arver\u00f0i.2024 2023B\u00f3kf\u00e6rt ver\u00f0 hlutdeildarf\u00e9laga 1.1. 56 56 B\u00f3kf\u00e6rt ver\u00f0 hlutdeildarf\u00e9laga 31.12. 56 56 Eignarhlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum 118 118 Selt \u00e1 \u00e1rinu ( 18) -Gangvir\u00f0isbreyting( 71) -B\u00f3kf\u00e6rt ver\u00f0 eignarhluta \u00ed f\u00e9l\u00f6gum 31.12. 85 174 16.S\u00fdningarr\u00e9ttirS\u00fdningarr\u00e9ttir samanstanda af eigin framlei\u00f0slu og a\u00f0keyptum s\u00fdningarr\u00e9ttum. S\u00fdningarr\u00e9ttir eru f\u00e6r\u00f0ir \u00e1kostna\u00f0arver\u00f0i a\u00f0 vi\u00f0b\u00e6ttum beinum kostna\u00f0i vi\u00f0 a\u00f0 koma eigninni \u00ed n\u00fdtingarh\u00e6ft form. Innlendir ogerlendir s\u00fdningarr\u00e9ttir eru afskrifa\u00f0ir mi\u00f0a\u00f0 vi\u00f0 metinn n\u00fdtingart\u00edma \u00feeirra. N\u00fdtingart\u00edmi er metinn \u00fat fr\u00e1 e\u00f0lir\u00e9ttindanna (l\u00ednuleg og/e\u00f0a SVOD) og samningst\u00edma. Vi\u00f0 \u00fea\u00f0 mat er horft \u00e1 \u00feann t\u00edma sem r\u00e9tturinn er talinnskila f\u00e9laginu efnahagslegum \u00e1vinningi. Afskrift \u00e1 s\u00fdningarr\u00e9ttum hefst \u00feegar f\u00e9lagi\u00f0 hefur fengi\u00f0 efni afhenttil s\u00fdninga. S\u00fdningarr\u00e9ttir vegna \u00ed\u00fer\u00f3ttaefnis eru afskrifa\u00f0ir \u00feegar vi\u00f0bur\u00f0urinn er s\u00fdndur. Sk\u00fdringar, frh.:16.S\u00fdningarr\u00e9ttirS\u00fdningarr\u00e9ttir greinast \u00feannig: 2024 2023B\u00f3kf\u00e6rt ver\u00f0 1.1. 2.008 1.809Keyptir erlendir s\u00fdningarr\u00e9ttir 1.333 1.580 Keypt innlent efni 875 854Afskrift \u00e1rsins ( 1.789) ( 2.236)B\u00f3kf\u00e6rt ver\u00f0 31.12. 2.427 2.008\u00cd \u00e1rslok 2024 nam skuldbinding vegna s\u00fdningarr\u00e9tta utan efnahags 1.585 millj. kr. (2023: 1.799 millj. kr.). S\u00fdnhefur gert langt\u00edmasamning um kaup \u00e1 s\u00fdningar\u00e9tti fyrir Enska boltann. Vegna samkeppnise\u00f0lis i\u00f0na\u00f0arinsg\u00e6ti birting n\u00e1kv\u00e6mra fj\u00e1rhagslegra skuldbindinga \u00ed tengslum vi\u00f0 samninginn haft alvarleg \u00e1hrif \u00e1samningsst\u00f6\u00f0u fyrirt\u00e6kisins \u00ed framt\u00ed\u00f0inni gagnvart r\u00e9tth\u00f6fum og samkeppnisa\u00f0ilum. \u00dev\u00ed birtir f\u00e9lagi\u00f0 ekki\u00edtarleg fj\u00e1rhagsleg skilyr\u00f0i samningsins.17.Endursko\u00f0endur samst\u00e6\u00f0unnar A\u00f0rir endursko\u00f0endur\u00de\u00f3knun til endursko\u00f0unarfyrirt\u00e6kjaVeitt \u00fej\u00f3nusta skiptist me\u00f0 eftirfarandi h\u00e6tti: 2024 2023 2024 2023Endursko\u00f0un og k\u00f6nnun 18 \u00d6nnur \u00fej\u00f3nusta 13 \u00de\u00f3knun til endursko\u00f0endafyrirt\u00e6kja samtals 31 18. TekjuskatturGjaldf\u00e6r\u00f0ur tekjuskattur af afkomu \u00e1rsins skiptist \u00ed fresta\u00f0an tekjuskatt og skatt til grei\u00f0slu. Tekjuskattur erf\u00e6r\u00f0ur \u00ed rekstrarreikning nema \u00feegar hann tengist li\u00f0um sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9. Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur vegna t\u00edmabundins mismunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed\u00e1rsreikningnum annars vegar og skattver\u00f0i \u00feeirra hins vegar. \u00datreikningur \u00e1 frestu\u00f0um skatti byggist \u00e1 \u00fev\u00edskatthlutfalli sem v\u00e6nst er a\u00f0 ver\u00f0i \u00ed gildi \u00feegar t\u00edmabundinn mismunur kemur til me\u00f0 a\u00f0 sn\u00faast vi\u00f0, mi\u00f0a\u00f0vi\u00f0 gildandi l\u00f6g \u00e1 uppgj\u00f6rsdegi. Fresta\u00f0ur tekjuskattur er ekki f\u00e6r\u00f0ur vegna fj\u00e1rfestinga \u00ed d\u00f3tturf\u00e9l\u00f6gum e\u00f0akeyptum rekstri. Skatteign er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er tali\u00f0 a\u00f0 skattskyldur hagna\u00f0ur ver\u00f0i til r\u00e1\u00f0st\u00f6funar \u00edframt\u00ed\u00f0inni sem unnt ver\u00f0ur a\u00f0 n\u00fdta eignina \u00e1 m\u00f3ti. Skatteign er metin \u00e1 hverjum uppgj\u00f6rsdegi og l\u00e6kku\u00f0 a\u00f0\u00fev\u00ed marki sem tali\u00f0 er l\u00edklegt a\u00f0 h\u00fan n\u00fdtist ekkiVirkur tekjuskattur greinist \u00feannig20242023(Tap) Hagna\u00f0ur fyrir tekjuskatt ( 1.940) 2.262 Tekjuskattur samkv\u00e6mt gildandi skatthlutfalli 21,0% 407 20,0%) ( ( 452)\u00c1hrif hlutdeildarf\u00e9laga 0,1%) ( 2 1,7% 41 Skattaleg afskrift vi\u00f0skiptavildar 5,3%) ( 104 8,2% 197 \u00d3fr\u00e1dr\u00e1ttarb\u00e6r vir\u00f0isr\u00fdrnun 12,6% ( 244) 0,0% -A\u00f0rir li\u00f0ir 0,4% ( 8) (2,4%) ( 69)Virkur tekjuskattur 28,6% 261 (12,5%) ( 283)19. Tekjuskattseign2024 2023Fresta\u00f0ur tekjuskattur samst\u00e6\u00f0unnar greinist Skatt-Skatt-\u00feannig:Skatteignskuldb.Skatteignskuldb.Sta\u00f0a 1.1 ( 152) - - 158 Tekjuskattur \u00ed rekstrarreikningi 261 - - ( 301)Afl\u00f6g\u00f0 starfsemi ( 31) - - -Tekjuskattur til grei\u00f0slu 37 - - -A\u00f0rir li\u00f0ir ( 43) - - ( 10)Sta\u00f0a 31.12 71 0 0 ( 152)Sk\u00fdringar, frh.:19. Tekjuskattseign, frh.Fresta\u00f0ur tekjuskattur greinist \u00feannig \u00e1 einstaka li\u00f0i20232024Rekstrarfj\u00e1rmunir ( 1.310) - - ( 1.245)Veltufj\u00e1rmunir ( 130) - - ( 46)Leigueignir ( 1.574) - - ( 1.607)Leiguskuldir 2.451 - - 2.466A\u00f0rir li\u00f0ir ( 5) - - -Yfirf\u00e6ranlegt skattalegt tap 639 - - 276 Fresta\u00f0ur tekjuskattur \u00ed \u00e1rslok 71 0 0 ( 156)20.Birg\u00f0irBirg\u00f0ir eru f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i e\u00f0a hreinu s\u00f6luver\u00f0i, hvoru sem l\u00e6gra reynist. Kostna\u00f0arver\u00f0 birg\u00f0a erbyggt \u00e1 \u201efyrst inn - fyrst \u00fat\u201c reglunni og tekur til kostna\u00f0ar sem stofna\u00f0 hefur veri\u00f0 til vi\u00f0 kaup birg\u00f0anna ogvi\u00f0 a\u00f0 koma \u00feeim \u00e1 n\u00faverandi sta\u00f0 og \u00ed n\u00faverandi \u00e1stand. Hreint s\u00f6luvir\u00f0i er \u00e1\u00e6tla\u00f0 s\u00f6luver\u00f0 \u00ed venjulegumvi\u00f0skiptum a\u00f0 fr\u00e1dregnum \u00e1\u00e6tlu\u00f0um kostna\u00f0i vi\u00f0 a\u00f0 selja v\u00f6ru.Birg\u00f0ir greinast \u00feannig: 2024 2023Fjarskiptab\u00fana\u00f0ur til endurs\u00f6lu 341 618 A\u00f0rar rekstrarv\u00f6rubirg\u00f0ir 6 10Birg\u00f0ir \u00ed \u00e1rslok 347 62821. Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6furVi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00e1 \u00feeim degi sem f\u00e9lagi\u00f0 gerista\u00f0ili a\u00f0 samningsbundnum \u00e1kv\u00e6\u00f0um fj\u00e1rm\u00e1lagerningsins. Eftir upphaflega skr\u00e1ningu eru \u00feessar fj\u00e1reignirmetnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun. Fj\u00e1reignirnar eruafskr\u00e1\u00f0ar ef samningsbundinn r\u00e9ttur f\u00e9lagsins a\u00f0 sj\u00f3\u00f0streymi vegna fj\u00e1reignanna rennur \u00fat. Vi\u00f0skiptakr\u00f6furog a\u00f0rar kr\u00f6fur \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar \u00e1 gengi uppgj\u00f6rsdags.Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur greinast \u00feannig: 2024 2023Vi\u00f0skiptakr\u00f6fur 3.326 3.269Vi\u00f0skiptakrafa vegna s\u00f6lu \u00e1 stofnneti 0 2.000 A\u00f0rar skammt\u00edmakr\u00f6fur 354 333Leigukr\u00f6fur 22 28Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna ( 63) ( 53)Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur samtals 3.639 5.576 \u00c1 hverjum uppgj\u00f6rsdegi er kanna\u00f0 hvort til sta\u00f0ar s\u00e9 hlutl\u00e6g v\u00edsbending um vir\u00f0isr\u00fdrnun vi\u00f0skiptakrafna ogannarra skammt\u00edmakrafna. Eignirnar hafa or\u00f0i\u00f0 fyrir vir\u00f0isr\u00fdrnun ef hlutl\u00e6gar v\u00edsbendingar eru um a\u00f0 einne\u00f0a fleiri atbur\u00f0ir sem hafa or\u00f0i\u00f0 benda til \u00feess a\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0sstreymi eignarinnar s\u00e9 l\u00e6gra en \u00e1\u00f0urvar tali\u00f0. Vir\u00f0isr\u00fdrnun er mismunurinn \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i annars vegar og n\u00favirtu v\u00e6ntu framt\u00ed\u00f0arsj\u00f3\u00f0streymi, mi\u00f0a\u00f0vi\u00f0 upphaflega virka vexti, hins vegar. Metin vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 sem hluti af ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna oggjaldf\u00e6r\u00f0 \u00ed rekstrarreikning. Vir\u00f0isr\u00fdrnun er a\u00f0eins bakf\u00e6r\u00f0 ef h\u00e6gt er a\u00f0 tengja bakf\u00e6rsluna \u00e1 hlutl\u00e6ganh\u00e1tt vi\u00f0 atbur\u00f0i sem \u00e1tti s\u00e9r sta\u00f0 eftir a\u00f0 vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0. Breyting \u00e1 ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna greinist \u00feannig: 2024 2023Sta\u00f0a ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna 1.1. ( 53) ( 89)Breyting \u00e1 ni\u00f0urf\u00e6rslu vegna krafna sem kunna a\u00f0 tapast ( 38) ( 21)Tapa\u00f0ar vi\u00f0skiptakr\u00f6fur \u00e1 \u00e1rinu 29 57 Sta\u00f0a ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna 31.12. ( 63) ( 53)Sk\u00fdringar, frh.:22.Eigi\u00f0 f\u00e9Hlutaf\u00e9 Hlutaf\u00e9 f\u00e9lagsins samkv\u00e6mt sam\u00feykktum \u00feess er 2.476 millj. kr. (2023: 2.510 millj. kr.). Hver hlutur er 10kr\u00f3nur a\u00f0 nafnver\u00f0i. Eigendur hluta \u00ed f\u00e9laginu eiga r\u00e9tt til ar\u00f0s \u00ed hlutfalli vi\u00f0 eign s\u00edna vi\u00f0 ar\u00f0s\u00fathlutun.Samkv\u00e6mt sam\u00feykktum eru engar h\u00f6mlur lag\u00f0ar \u00e1 s\u00f6lu e\u00f0a framsal hlutabr\u00e9fa \u00ed f\u00e9laginu. \u00c1 fyrsta fj\u00f3r\u00f0ungi\u00e1rsins keypti f\u00e9lagi\u00f0 1.598.815 hluti fyrir 76 millj. kr. Fyrir \u00e1tti f\u00e9lagi\u00f0 1.753.979 hluti. \u00c1 a\u00f0alfundi f\u00e9lagsins \u00feann11. apr\u00edl var sam\u00feykkt a\u00f0 l\u00e6kka hlutaf\u00e9 \u00ed samr\u00e6mi vi\u00f0 fj\u00f6lda eigin hluta, eftir l\u00e6kkunina eru \u00fatgefnir hlutir \u00edf\u00e9laginu 247.648.960. Skr\u00e1ning hj\u00e1 Nasdaq \u00e1 \u00fatgefnu hlutaf\u00e9 f\u00f3r fram 13. ma\u00ed 2024.Yfirver\u00f0sreikningur hlutafj\u00e1rYfirver\u00f0sreikningur hlutafj\u00e1r s\u00fdnir \u00fea\u00f0 sem hluthafar f\u00e9lagsins hafa greitt umfram nafnver\u00f0 hlutafj\u00e1r semf\u00e9lagi\u00f0 hefur selt a\u00f0 fr\u00e1dregnu yfirver\u00f0i af keyptum hlutum. Samkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0binda 25% af nafnver\u00f0i hlutafj\u00e1r \u00ed varasj\u00f3\u00f0i sem ekki m\u00e1 nota til a\u00f0 grei\u00f0a hluth\u00f6fum ar\u00f0. L\u00f6gbundinnvarasj\u00f3\u00f0ur er f\u00e6r\u00f0ur sem hluti af yfirver\u00f0sreikningi. \u00de\u00fd\u00f0ingarmunur\u00de\u00fd\u00f0ingarmunur sem ver\u00f0ur til vi\u00f0 umreikning reikningsskila erlends hlutdeildarf\u00e9lags og d\u00f3tturf\u00e9lags me\u00f0erlendan starfsr\u00e6kslugjaldmi\u00f0il \u00ed \u00edslenskar kr\u00f3nur er f\u00e6r\u00f0ur \u00e1 s\u00e9rstakan li\u00f0 me\u00f0al eigin fj\u00e1r. Ef erlend starfsemi er seld e\u00f0a l\u00f6g\u00f0 ni\u00f0ur, a\u00f0 hluta e\u00f0a \u00f6llu leyti, er eiginfj\u00e1rli\u00f0urinn leystur upp og f\u00e6r\u00f0ur \u00ed rekstrarreikning.Bundinn reikningurSamkv\u00e6mt 41. gr. \u00e1rsreikningalaga ber f\u00e9l\u00f6gum a\u00f0 f\u00e6ra hlutdeild \u00ed rekstri d\u00f3ttur- og hlutdeildarf\u00e9lagaumfram \u00fea\u00f0 sem nemur m\u00f3tteknum ar\u00f0i e\u00f0a \u00feeim ar\u00f0i sem \u00e1kve\u00f0i\u00f0 hefur veri\u00f0 a\u00f0 \u00fathluta \u00e1 bundinn reikning\u00e1 me\u00f0al eigin fj\u00e1r. Mi\u00f0a\u00f0 er vi\u00f0 a\u00f0 kr\u00f6fur um bindingu gilda fyrir reikningsskilat\u00edmabil sem h\u00f3fust 1. jan\u00faar2016 og s\u00ed\u00f0ar.Hlutabr\u00e9fakaupr\u00e9ttir\u00c1 a\u00f0alfundi S\u00fdn 11. apr\u00edl 2024 voru sam\u00feykktar tv\u00e6r kaupr\u00e9ttar\u00e1\u00e6tlanir, annars vegar fyrir allt fastr\u00e1\u00f0i\u00f0starfsf\u00f3lk samst\u00e6\u00f0unnar og hins vegar fyrir lykilstj\u00f3rnendur. Stj\u00f3rn t\u00f3k \u00e1kv\u00f6r\u00f0un um veitingu kaupr\u00e9ttasamkv\u00e6mt tilgreindum kaupr\u00e9ttar\u00e1\u00e6tlunum \u00e1 fundum 15. og 25. n\u00f3vember 2024. N\u00fdtingarver\u00f0 kaupr\u00e9tta er \u00edupphafi sett jafnt vegnu me\u00f0alver\u00f0i s\u00ed\u00f0ustu t\u00edu vi\u00f0skiptadaga fyrir samningsdag. Grei\u00f0i f\u00e9lagi\u00f0 ar\u00f0 \u00e1\u00f0ur enkaupr\u00e9ttur er n\u00fdttur, a\u00f0 hluta e\u00f0a \u00f6llu leyti, skal \u00fatistandandi kaupr\u00e9ttur breytast \u00feannig a\u00f0 kaupgengi skala\u00f0laga\u00f0 \u00ed samr\u00e6mi vi\u00f0 breytingar \u00e1 hlutaf\u00e9.N\u00fdting kaupr\u00e9ttar veltur \u00e1 \u00fev\u00ed a\u00f0 starfsma\u00f0urinn vinni hj\u00e1 f\u00e9laginu \u00ed tiltekinn t\u00edma (\u00e1vinnslut\u00edmabili\u00f0) en fallini\u00f0ur ef starfsma\u00f0ur h\u00e6ttir \u00e1\u00f0ur en r\u00e9tturinn hefur \u00e1unnist. Stj\u00f3rnendum sem fengi\u00f0 hafa kaupr\u00e9ttasamninga\u00ed kaupr\u00e9ttakerfi lykilstj\u00f3rnenda, er skylt a\u00f0 eiga hluti eftir n\u00fdtingu kaupr\u00e9ttar sem samsvara hreinum hagna\u00f0i(eftir skatta) \u00fear til eftirfarandi eignarhaldsskilyr\u00f0i hafa veri\u00f0 uppfyllt. Fyrir forstj\u00f3ra f\u00e9lagsins er mi\u00f0a\u00f0 vi\u00f0 a\u00f0heildarver\u00f0 hluta margfalda\u00f0 me\u00f0 m\u00e1na\u00f0arlaunum s\u00e9 n\u00edf\u00f6ld en \u00feref\u00f6ld m\u00e1na\u00f0arlaun fyrir a\u00f0ra stj\u00f3rnendur. Hreyfing \u00e1 kaupr\u00e9ttum greinist \u00feannig: Nafnver\u00f0shlutirKaupr\u00e9ttir veittir 2024 15.280.645 F\u00e9llu ni\u00f0ur 0 \u00datistandandi hlutir 31. desember 15.280.645 Gangvir\u00f0i hlutabr\u00e9fakaupr\u00e9tta sem veittir eru starfsm\u00f6nnum er meti\u00f0 me\u00f0 Black-Scholes reikniform\u00falunni,\u00fear sem horft er til hlutabr\u00e9faver\u00f0s \u00e1 \u00fatg\u00e1fudegi, \u00e1h\u00e6ttulaustra vaxta (7,4% til 8,6%), fl\u00f6kts \u00e1 hlutabr\u00e9faver\u00f0iS\u00fdnar (23,4% til 23,6%), l\u00edft\u00edma og n\u00fdtingarvir\u00f0i kaupr\u00e9ttana, v\u00e6ntra ar\u00f0grei\u00f0slna, \u00e1\u00e6tla\u00f0s brotfalls ogskilyr\u00f0a og skilyr\u00f0a \u00ed kaupr\u00e9ttarsamningunum er var\u00f0ar seljanleika. Heildarkostna\u00f0ur vi\u00f0 kaupr\u00e9ttina er\u00e1\u00e6tla\u00f0ur 55,3 millj. kr. \u00e1 \u00e1vinnslut\u00edma \u00feeirra en \u00fear af er 3 millj. kr. gjaldf\u00e6r\u00f0 sem launakostna\u00f0ur sbr. sk\u00fdr. 6.Mi\u00f0a\u00f0 vi\u00f0 n\u00fdtingu \u00fatistandandi kaupr\u00e9tta \u00fe\u00e1 myndu \u00feeir samsvara 6,2% af \u00fatgefnu hlutaf\u00e9 \u00ed \u00e1rslok 2024.N\u00fdtingarr\u00e9tturinn greinist \u00feannig n\u00e6stu \u00e1r:N\u00fdtingar-Kaupr\u00e9ttir veittir \u00e1 \u00e1rinu 2024Nafnver\u00f0shlutirver\u00f0 \u00ed \u00e1rslok100% n\u00fdtanlegir \u00ed n\u00f3vember 2025 6.862.545 31,10 100% n\u00fdtanlegir \u00ed n\u00f3vember 2026 6.862.545 31,66 100% n\u00fdtanlegir \u00ed n\u00f3vember 2027 1.555.556 37,84 \u00datistandandi hlutir 31. desember 202415.280.646 Ar\u00f0urStj\u00f3rn leggur til a\u00f0 ekki ver\u00f0i greiddur ar\u00f0ur til hluthafa vegna rekstrar\u00e1rsins 2024. Sk\u00fdringar, frh.:23. Hagna\u00f0ur \u00e1 hlutHagna\u00f0ur \u00e1 hlut er hlutfall af hagna\u00f0i sem tilheyrir hluth\u00f6fum \u00ed f\u00e9laginu og vegins me\u00f0alfj\u00f6lda virkra hluta \u00e1\u00e1rinu. \u00deynntur hagna\u00f0ur \u00e1 hlut mi\u00f0ar vi\u00f0 hagna\u00f0 sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed f\u00e9laginu og vegins me\u00f0alfj\u00f6ldavirkra hluta a\u00f0 teknu tilliti til \u00feynningar\u00e1hrifa v\u00e6ntra \u00fatgefinna hluta vegna kaupr\u00e9tta starfsmanna. (Tap) hagna\u00f0ur \u00e1 hlut greinist \u00feannig: 2024 2023(Tap) hagna\u00f0ur \u00e1rsins ( 1.518) 2.109 Hlutaf\u00e9 \u00ed \u00e1rsbyrjun 2.521 2.684Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta \u00e1 \u00e1rinu 2.478 2.521 (Tap) hagna\u00f0ur \u00e1 hlut og \u00feynnt (tap) hagna\u00f0ur \u00e1 hlut ( 6,1) 8,4 (Tap) hagna\u00f0ur og \u00feynnt (tap) hagna\u00f0ur \u00e1 hverja kr\u00f3nu hlutafj\u00e1r ( 0,61) 0,84 24. Vaxtaberandi skuldirVaxtaberandi skuldir eru f\u00e6r\u00f0ar \u00e1 \u00feeim degi \u00feegar samst\u00e6\u00f0an gerist a\u00f0ili a\u00f0 samningsbundnum \u00e1kv\u00e6\u00f0umfj\u00e1rm\u00e1lagerningsins. Vaxtaberandi skuldir eru upprunalega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum tengdumvi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru \u00feessar fj\u00e1rskuldir metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0vi\u00f0 virka vexti. Samst\u00e6\u00f0an afskr\u00e1ir fj\u00e1rskuld \u00feegar samningsbundnum skyldum vegna skuldagerningsins er loki\u00f0, \u00fe\u00e6r felldarni\u00f0ur e\u00f0a falla \u00far gildi.Vaxtaberandi skuldir greinast \u00feannig: 2024 2023Skuldir vi\u00f0 l\u00e1nastofnanir 6.381 6.240N\u00e6sta \u00e1rs afborganir ( 2.255) ( 1.779)Vaxtaberandi skuldir samtals 4.126 4.461 Hreyfingar vaxtaberandi skulda 2024 2023Sta\u00f0a 1.1. 6.240 5.174Afborganir ( 338) ( 375)Breytingar \u00e1 rekstrarl\u00e1nal\u00ednu 475 1.441 Sta\u00f0a 31.12. 6.381 6.240Vaxtaberandi skuldir\u00ed\u00e1rslok eru \u00f3ver\u00f0trygg\u00f0ar\u00ed\u00edslenskum kr\u00f3num og vegi\u00f0 me\u00f0altal vaxta er 10,93% (202310,87%)Afborganir af vaxtaberandi skuldum greinast \u00feannig \u00e1 n\u00e6stu \u00e1r: 2024 2023Afborganir 2024 - 1.779 Afborganir 2025 2.255 337Afborganir 2026 337 337Afborganir 2027 337 337Afborganir 2028 3.452 3.450Samtals 6.381 6.240\u00cd l\u00e1nasamningum f\u00e9lagsins eru til sta\u00f0ar kva\u00f0ir sem f\u00e9lagi\u00f0 \u00fearf a\u00f0 uppfylla. Kva\u00f0irnar sn\u00faa b\u00e6\u00f0i a\u00f0\u00e1kve\u00f0num h\u00f6mlum \u00e1 a\u00f0ger\u00f0ir f\u00e9lagsins \u00e1n fyrirfram sam\u00feykkis l\u00e1nveitanda sem og fj\u00e1rm\u00e1lahlutf\u00f6llum semf\u00e9lagi\u00f0 \u00fearf a\u00f0 uppfylla. \u00cd \u00e1rslok uppfyllti f\u00e9lagi\u00f0 allar kva\u00f0ir l\u00e1nasamninga sem og \u00fe\u00e1 l\u00e1naskilm\u00e1la sem sn\u00faaa\u00f0 fj\u00e1rm\u00e1lahlutf\u00f6llum \u00ed rekstri \u00feess.Ve\u00f0setningar\u00c1 eignum samst\u00e6\u00f0unnar hv\u00edlir tryggingarbr\u00e9f a\u00f0 fj\u00e1rh\u00e6\u00f0 7.806 millj kr. (2023: 7.422 millj kr.) til tryggingar\u00f6llum skuldum og skuldbindingum f\u00e9lagsins vi\u00f0 Landsbankann \u00ed \u00e1rslok 2024. Tryggingin n\u00e6r til alls lausafj\u00e1r,\u00fe.m.t. ve\u00f0 \u00ed rekstrarfj\u00e1rmunum, \u00f3efnislegum eignum, leigueignum, birg\u00f0um, vi\u00f0skiptakr\u00f6fum og v\u00f6rumerkjum.Sk\u00fdringar, frh.:25. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldirVi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir eru f\u00e6r\u00f0ar \u00e1 \u00feeim degi \u00feegar samst\u00e6\u00f0an gerist a\u00f0ili a\u00f0samningsbundnum \u00e1kv\u00e6\u00f0um fj\u00e1rm\u00e1lagerningsins. Sl\u00edkar skuldir eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0vi\u00f0b\u00e6ttum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru \u00feessar fj\u00e1rskuldir metnar \u00e1 afskrifu\u00f0ukostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar \u00e1 gengi uppgj\u00f6rsdags.Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir greinast \u00feannig: 2024 2023Vi\u00f0skiptaskuldir 2.129 3.261\u00d3greiddur vir\u00f0isaukaskattur 234 251 Fyrirfram innheimtar tekjur 471 591\u00d3greiddur \u00e1fallinn kostna\u00f0ur og a\u00f0rar skammt\u00edmaskuldir 926 1.173 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir samtals 3.760 5.275 Fyrirframinnheimtar tekjurFyrirframinnheimtar tekjur eru vegna fyrirframgreiddra \u00e1skrifta og annarra fyrirframgrei\u00f0slna fr\u00e1vi\u00f0skiptavinum. \u00de\u00e6r eru a\u00f0 mestu leyti innleystar m\u00e1nu\u00f0i seinna.26. \u00c1h\u00e6ttust\u00fdringa. YfirlitEftirfarandi \u00e1h\u00e6tta fylgir fj\u00e1rm\u00e1lagerningum samst\u00e6\u00f0unnar:L\u00e1ns\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6ttaH\u00e9r \u00e1 eftir eru veittar uppl\u00fdsingar um framangreinda \u00e1h\u00e6ttu og markmi\u00f0, stefnu og a\u00f0fer\u00f0ir samst\u00e6\u00f0unnarvi\u00f0 a\u00f0 meta og draga \u00far \u00e1h\u00e6ttunni. A\u00f0 auki eru veittar t\u00f6lulegar uppl\u00fdsingar v\u00ed\u00f0a \u00ed samst\u00e6\u00f0u\u00e1rsreikningnum. Markmi\u00f0 samst\u00e6\u00f0unnar me\u00f0 \u00e1h\u00e6ttust\u00fdringu er a\u00f0 uppg\u00f6tva og greina \u00e1h\u00e6ttu sem h\u00fan b\u00fdr vi\u00f0, setja vi\u00f0mi\u00f0um \u00e1h\u00e6ttut\u00f6ku og hafa eftirlit me\u00f0 henni. \u00c1h\u00e6ttustefna samst\u00e6\u00f0unnar og a\u00f0fer\u00f0ir eru yfirfarnar reglulega tila\u00f0 greina breytingar \u00e1 \u00e1h\u00e6ttu tengdri marka\u00f0i og starfsemi samst\u00e6\u00f0unnar.b. L\u00e1ns\u00e1h\u00e6ttaL\u00e1ns\u00e1h\u00e6tta er h\u00e6ttan \u00e1 fj\u00e1rhagslegu tapi samst\u00e6\u00f0unnar ef vi\u00f0skiptama\u00f0ur e\u00f0a annar m\u00f3ta\u00f0ili \u00edfj\u00e1rm\u00e1lagerningi getur ekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar er einkumvegna vi\u00f0skiptakrafna og r\u00e6\u00f0st af fj\u00e1rhagsst\u00f6\u00f0u og starfsemi einstakra vi\u00f0skiptamanna. Stj\u00f3rnendur hafainnleitt stefnu vegna innheimtu og m\u00e1na\u00f0arlega er fylgst me\u00f0 \u00e1h\u00e6ttu vegna hennar. Mat \u00e1 innheimtu erunni\u00f0 reglulega og nau\u00f0synlegar ni\u00f0urf\u00e6rslur ger\u00f0ar.Samst\u00e6\u00f0an hefur sett reglur \u00fear sem grei\u00f0sluh\u00e6fi n\u00fdrra vi\u00f0skiptavina er kanna\u00f0 \u00e1\u00f0ur en \u00feeim er veitturgjaldfrestur. Innheimtuferli hefur veri\u00f0 skilgreint fyrir alla flokka vi\u00f0skiptakrafna. Aldursgreining vi\u00f0skiptakrafna er yfirfarin m\u00e1na\u00f0arlega og myndu\u00f0 ni\u00f0urf\u00e6rsla vegna \u00e1\u00e6tla\u00f0rarvir\u00f0isr\u00fdrnunar \u00feeirra. Ni\u00f0urf\u00e6rslan er reiknu\u00f0 hlutfallslega mi\u00f0a\u00f0 vi\u00f0 aldur vi\u00f0skiptakrafna, innheimtus\u00f6gu ogframt\u00ed\u00f0arhorfur \u00ed efnahagsumhverfi vi\u00f0skiptamanna. Lagt er mat \u00e1 \u00e1h\u00e6ttukr\u00f6fur og ef \u00e1st\u00e6\u00f0a \u00feykir til, erf\u00e6r\u00f0 s\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla. Mesta m\u00f6gulega tap vegna l\u00e1ns\u00e1h\u00e6ttuMesta m\u00f6gulega tap samst\u00e6\u00f0unnar vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra sem var eftirfarandi \u00ed \u00e1rslok:Sk\u00fdr. 2024 2023Vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur 20 3.639 3.576Vi\u00f0skiptakrafa vegna innvi\u00f0as\u00f6lu 28 0 2.000Handb\u00e6rt f\u00e9 264 624Samtals 3.903 6.200\u00cd \u00e1rslok n\u00e1mu vi\u00f0skiptakr\u00f6fur \u00e1 fimm st\u00e6rstu vi\u00f0skiptamenn samst\u00e6\u00f0unnar 347 millj. kr. ( 2023: 2.394 millj. kr.)Sk\u00fdringar, frh.:26. \u00c1h\u00e6ttust\u00fdring frh.:b. L\u00e1ns\u00e1h\u00e6ttaVir\u00f0isr\u00fdrnun vi\u00f0skiptakrafnaNafnver\u00f0 kr\u00f6fu Ni\u00f0urf\u00e6rslaAldur vi\u00f0skiptakrafna var eftirfarandi \u00ed \u00e1rslok:2024 2023 20242023\u00d3gjaldfalli\u00f0 3.494 5.457 ( 36) ( 35)Gjaldfalli\u00f0 innan 90 daga 30 82 ( 9) ( 9)Gjaldfalli\u00f0 fyrir meira en 90 d\u00f6gum 173 90 ( 13) ( 9)Heildarsta\u00f0a vi\u00f0skiptakrafna \u00ed \u00e1rslok 3.697 5.629 ( 58) ( 53)c. Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar eftir \u00fev\u00ed sem\u00fe\u00e6r gjaldfalla. Markmi\u00f0 samst\u00e6\u00f0unnar er a\u00f0 st\u00fdra lausaf\u00e9 \u00feannig a\u00f0 tryggt s\u00e9 a\u00f0 h\u00fan hafi alltaf n\u00e6gt laust f\u00e9til a\u00f0 m\u00e6ta skuldbindingum s\u00ednum eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla og for\u00f0ast \u00feannig a\u00f0 ska\u00f0a or\u00f0sporsamst\u00e6\u00f0unnar. Samst\u00e6\u00f0an hefur sett s\u00e9r fj\u00e1rst\u00fdringarstefnu \u00fear sem skilgreind er stefna var\u00f0andi lausafj\u00e1rst\u00fdringu. Stefnaner til grundvallar me\u00f0h\u00f6ndlunar \u00e1 handb\u00e6ru f\u00e9 og r\u00e1\u00f0st\u00f6fun \u00feess og segir til um hvernig skuli l\u00e1gmarka\u00e1h\u00e6ttu og tryggja handb\u00e6rt f\u00e9 til a\u00f0 standa skil \u00e1 skuldbindingum samst\u00e6\u00f0unnar. Sj\u00f3\u00f0streymis\u00e1\u00e6tlanir eruger\u00f0ar m\u00e1na\u00f0arlega og sp\u00e1\u00f0 fyrir um lausafj\u00e1r\u00fe\u00f6rf. Samst\u00e6\u00f0an hefur a\u00f0gang a\u00f0 2.000 millj. kr. l\u00e1nal\u00ednu\u00e1samt 500 millj. kr. yfirdr\u00e6tti. Um \u00e1ram\u00f3tin var f\u00e9lagi\u00f0 me\u00f0 1.916 millj. kr. \u00e1dregna af l\u00e1nal\u00ednunni enl\u00e1naheimild vegna yfirdr\u00e1ttar var \u00f3n\u00fdtt.Samningsbundnar afborganir af fj\u00e1rskuldum, a\u00f0 me\u00f0t\u00f6ldum \u00e1\u00e6tlu\u00f0um vaxtagrei\u00f0slum, greinast \u00feannig(fj\u00e1rh\u00e6\u00f0irnar eru ekki n\u00favirtar):Umsami\u00f0 B\u00f3kf\u00e6rt Meira en 5 sj\u00f3\u00f0-1 til 2 \u00e1rInnan \u00e1rs2 til 5 \u00e1rver\u00f0\u00e1rstreymi31. desember 2024Fj\u00e1rskuldir:Vaxtaberandi skuldir 6.381 8.592 2.608 1.256 1.643 3.085 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir3.289 3.289 3.289 - - -Leiguskuldbindingar12.257 23.736 1.173 1.173 2.976 18.414 Samtals 21.928 35.617 7.071 2.429 4.619 21.499 31. desember 2023Fj\u00e1rskuldir:Vaxtaberandi skuldir 6.240 8.172 2.295 811 5.066 0 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir4.684 4.684 4.684 - - -Leiguskuldbindingar12.980 24.782 1.557 1.557 2.843 18.825 Samtals 23.904 37.638 8.537 2.368 7.909 18.825 d. Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 breytingar \u00e1 marka\u00f0sver\u00f0i erlendra gjaldmi\u00f0la, vaxta og gengi hlutabr\u00e9fahafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar e\u00f0a vir\u00f0i fj\u00e1rfestinga hennar \u00ed fj\u00e1rm\u00e1lagerningum. Markmi\u00f0 me\u00f0 st\u00fdringumarka\u00f0s\u00e1h\u00e6ttu er a\u00f0 st\u00fdra og takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk, jafnframt \u00fev\u00ed sem \u00e1bati er h\u00e1marka\u00f0ur. Sk\u00fdringar, frh.:26.\u00c1h\u00e6ttust\u00fdring frh.:e. Gjaldmi\u00f0lagengis\u00e1h\u00e6ttaFramsetningargjaldmi\u00f0ill samst\u00e6\u00f0unnar er \u00edslenskar kr\u00f3nur, en hluti tekna og innkaupa samst\u00e6\u00f0unnar er \u00ed\u00f6\u00f0rum gjaldmi\u00f0lum. \u00deeir gjaldmi\u00f0lar sem einkum skapa gengis\u00e1h\u00e6ttu eru evrur (EUR), dollar (USD),sterlingspund (GBP) og SDR (uppgj\u00f6rsgjaldmi\u00f0ill vegna reiki tekna). Fj\u00e1rm\u00e1lasvi\u00f0 er \u00e1byrgt fyrir a\u00f0 fylgjastme\u00f0 gengis\u00fer\u00f3un helstu gjaldmi\u00f0la me\u00f0 tilliti til \u00e1hrifa fj\u00e1reigna og fj\u00e1rskulda \u00ed erlendum gjaldmi\u00f0li \u00e1reikningsskilin.\u00c1h\u00e6tta samst\u00e6\u00f0unnar vegna erlendra gjaldmi\u00f0la var sem h\u00e9r segir \u00ed nafnver\u00f0sfj\u00e1rh\u00e6\u00f0um \u00ed millj. kr.31. desember 2024 EUR USD GBP SDRVi\u00f0skiptakr\u00f6fur 113 101 2 99Handb\u00e6rt f\u00e9 30 27 8 0 Vi\u00f0skiptaskuldir ( 490) ( 613) ( 25) ( 18)\u00c1h\u00e6tta \u00ed efnahagsreikningi ( 347) ( 485) ( 15) 80 31. desember 2023 EUR USD GBP SDRVi\u00f0skiptakr\u00f6fur 478 101 2 99 Handb\u00e6rt f\u00e9 70 27 8 0 Vi\u00f0skiptaskuldir ( 1.234) ( 613) ( 25) ( 18)\u00c1h\u00e6tta \u00ed efnahagsreikningi ( 686) ( 485) ( 15) 80 Gengi helstu gjaldmi\u00f0la \u00e1 \u00e1rinu var sem h\u00e9r segir:Me\u00f0algengi\u00c1rslokagengi2024 2023 20242023EUR 149,31149,16143,90150,50USD 137,93 137,19 138,20 136,20GBP 176,40 173,95 173,30 173,18SDR 183,16 182,73 180,37 183,02N\u00e6mnigreining10% styrking \u00edslensku kr\u00f3nunnar gagnvart erlendum gjaldmi\u00f0lum \u00ed \u00e1rslok myndi h\u00e6kka eigi\u00f0 f\u00e9 og afkomusamst\u00e6\u00f0unnar um 42 millj. kr. fyrir tekjuskatt, (2023: h\u00e6kkun 111 millj. kr.). Greiningin byggir \u00e1 a\u00f0 allar a\u00f0rarbreytur, \u00fe.m.t. vextir, haldist \u00f3breyttar. Greiningin var unnin me\u00f0 sama h\u00e6tti fyrir \u00e1ri\u00f0 2023.10% veiking \u00edslenskrar kr\u00f3nu gagnvart framangreindum gjaldmi\u00f0lum hef\u00f0i haft s\u00f6mu \u00e1hrif en \u00ed gagnst\u00e6\u00f0a \u00e1tt,a\u00f0 \u00fev\u00ed gefnu a\u00f0 allar a\u00f0rar breytur hef\u00f0u haldist \u00f3breyttar. f. Vaxta\u00e1h\u00e6ttaL\u00e1nt\u00f6kur samst\u00e6\u00f0unnar eru allar me\u00f0 breytilegum v\u00f6xtum. Vaxtaberandi fj\u00e1rskuldir samst\u00e6\u00f0unnar greinast me\u00f0 eftirfarandi h\u00e6tti \u00ed lok \u00e1rsins: 2024 2023Fj\u00e1rskuldir me\u00f0 breytilega vexti 6.381 6.240 H\u00e6kkun \u00e1 v\u00f6xtum um 100 punkta hef\u00f0i l\u00e6kka\u00f0 afkomu og eigi\u00f0 f\u00e9 um 63,4 millj. kr. fyrir tekjuskatt (2023:56,3 millj. kr.), l\u00e6kkun \u00e1 v\u00f6xtum um 100 punkta hef\u00f0i haft \u00e1hrif \u00ed gagnst\u00e6\u00f0a \u00e1tt. Samst\u00e6\u00f0an er hvorki me\u00f0fj\u00e1reignir n\u00e9 fj\u00e1rskuldir \u00e1 f\u00f6stum v\u00f6xtum. g. Gangvir\u00f0i\u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 mismunur \u00e1 gangvir\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i fj\u00e1reigna og fj\u00e1rskulda s\u00e9 \u00f3verulegur. 27. Eiginfj\u00e1rst\u00fdring\u00dea\u00f0 er markmi\u00f0 f\u00e9lagsins a\u00f0 eiginfj\u00e1rsta\u00f0a samst\u00e6\u00f0unnar s\u00e9 sterk til a\u00f0 sty\u00f0ja vi\u00f0 st\u00f6\u00f0ugleika \u00edframt\u00ed\u00f0ar\u00fer\u00f3un starfseminnar. Mi\u00f0a\u00f0 er vi\u00f0 a\u00f0 eiginfj\u00e1rhlutfalli\u00f0 s\u00e9 um 30%. Eiginfj\u00e1rhlutfall \u00ed lok \u00e1rs 2024nam 27,9% (2023: 29,4%).Sk\u00fdringar, frh.:28. Tengdir a\u00f0ilarA\u00f0ilar teljast vera tengdir a\u00f0ilar ef \u00feeir fara me\u00f0 bein e\u00f0a \u00f3bein yfirr\u00e1\u00f0 \u00ed f\u00e9laginu e\u00f0a hafa vald til a\u00f0 stj\u00f3rnafj\u00e1rhags- og rekstrarstefnu \u00feess. Me\u00f0al tengdra a\u00f0ila samst\u00e6\u00f0unnar eru: Lykilstj\u00f3rnendur og f\u00e9l\u00f6g \u00fear semlykilstj\u00f3rnendur fara me\u00f0 yfirr\u00e1\u00f0 \u00ed e\u00f0a hafa veruleg \u00e1hrif \u00e1. Hluthafar sem fara me\u00f0 yfirr\u00e1\u00f0 e\u00f0a hafa veruleg\u00e1hrif teljast einnig tengdir a\u00f0ilar.Laun og eignarhald stj\u00f3rnar og lykilstj\u00f3rnendaFj\u00f6ldi Laun stj\u00f3rnenda skiptast \u00e1 2024 2024 2023 2023virkra eftirfarandi h\u00e1tt \u00ed f\u00f6st og breytileg Breytileg Breytileg hluta \u00e1rslok starfskj\u00f6r, \u00e1n launatengdra gjalda.F\u00f6st kj\u00f6rkj\u00f6r F\u00f6st kj\u00f6rkj\u00f6r2024Stj\u00f3rn:H\u00e1kon Stef\u00e1nsson, stj\u00f3rnarform. 7,7 - 4,7 - 59.147.128 P\u00e1ll \u00d3skar G\u00edslason, stj\u00f3rnarm. 4,5 4,5 - Petrea I. Gu\u00f0mundsd\u00f3ttir, sj\u00f3rnarm. 3,2 - - - Ragnar Dyer, stj\u00f3rnarm. 3,2 - - 56.147.128 Rannveig Eir Einarsd\u00f3ttir, stj\u00f3rnarm. 5,6 - 5,6 - 20.650.000 Sal\u00f3me Gu\u00f0mundsd\u00f3ttir, fv. stj\u00f3rnarm. 1,5 - 3,2 - - J\u00f3n Skaftason, fv. stj\u00f3rnarform. 2,3 - 8,7 - 45.147.128 Lykilstj\u00f3rnendur:Herd\u00eds Dr\u00f6fn Fjeldsted 46,8 - 315.000 Yngvi Halld\u00f3rsson, fv. forstj\u00f3ri 43,8 - 58,4 - 334.000 Framkv\u00e6mdastj\u00f3rar, samtals 9 199,0 -179,4 - 72.907 Forstj\u00f3ra og framkv\u00e6mdastj\u00f3rn var veittur kaupr\u00e9ttur \u00e1 \u00e1rinu 2024, samtals 5.535.000 hlutum \u00ed f\u00e9laginu, e\u00f0asem samsvarar um 2,24% af \u00fatgefnu hlutaf\u00e9 f\u00e9lagsins. Forstj\u00f3a var veittur kaupr\u00e9ttur, samtals 2.000.000hlutum og framkv\u00e6mdastj\u00f3rum veittur kaupr\u00e9ttur, samtals 3.535.000 hlutum e\u00f0a 505.000 hlutum hver.Me\u00f0 eignarhlutum eru taldir eignarhlutir \u00ed eigu f\u00e9laga sem stj\u00f3rnendurnir r\u00e1\u00f0a.\u00d6nnur vi\u00f0skipti vi\u00f0 stj\u00f3rn og lykilstj\u00f3rnendur eru \u00f3veruleg. Skilm\u00e1lar og skilyr\u00f0i vi\u00f0skipta vi\u00f0 stj\u00f3rn oglykilstj\u00f3rnendur eru samb\u00e6rileg vi\u00f0 \u00fea\u00f0 sem gerist \u00ed vi\u00f0skiptum vi\u00f0 \u00f3tengda a\u00f0ila.Vi\u00f0skipti vi\u00f0 tengda a\u00f0ilaSala \u00e1 v\u00f6rum og \u00fej\u00f3nustu til tengdra a\u00f0ila og f\u00e9laga tengdum \u00feeim nam 123 millj. kr. \u00e1 \u00e1rinu 2024 (2023: 23millj. kr.), en kaup \u00e1 v\u00f6rum og \u00fej\u00f3nustu n\u00e1mu 327 millj. kr. (2023: 374 millj. kr.). Ver\u00f0lagning \u00e1 vi\u00f0skiptum vi\u00f0tengda a\u00f0ila er samb\u00e6rileg vi\u00f0 \u00f6nnur vi\u00f0skipti f\u00e9laga innan samst\u00e6\u00f0unnar.29. Sala \u00e1 stofnneti\u00deann 20. desember 2022 undirritu\u00f0u S\u00fdn hf. og Lj\u00f3slei\u00f0arinn ehf. kaupsamning um kaup Lj\u00f3slei\u00f0arans \u00e1stofnneti S\u00fdnar og langt\u00edma \u00fej\u00f3nustusamning milli f\u00e9laganna. Umsami\u00f0 kaupver\u00f0 var 3.000 millj. kr., 1.000millj. kr. var greitt \u00e1 \u00e1rinu 2023 og 2.000 millj. kr. \u00e1 \u00e1rinu 2024. Kaupsamningsgrei\u00f0sla var innt af hendi \u00ed\u00e1f\u00f6ngum og voru 1.000 millj. kr. greiddar \u00e1 \u00e1rinu 2023 og 2.000 millj. kr. \u00e1 \u00e1rinu 2024. Hinar seldu eignir vorub\u00f3kf\u00e6r\u00f0ar \u00e1 564 millj. kr. \u00ed lok \u00e1rs 2022 og nam s\u00f6luhagna\u00f0ur 2.436 millj. kr. \u00e1 \u00e1rinu 2023. Samhli\u00f0a kaupsamningi var ger\u00f0ur \u00fej\u00f3nustusamningur milli f\u00e9laganna til 12 \u00e1ra um heilds\u00f6lua\u00f0gang og\u00fej\u00f3nustu yfir bur\u00f0ar- og a\u00f0gangsnet Lj\u00f3slei\u00f0arans, sem og \u00fej\u00f3nustu um internettengingar til \u00fatlanda. Sk\u00fdringar, frh.:30. \u00d6nnur m\u00e1l S\u00fdn hf. (\u201ef\u00e9lagi\u00f0\u201c) \u00e1 \u00ed m\u00e1larekstri vi\u00f0 einstaklinga, \u00f6nnur f\u00e9l\u00f6g og eftirlitsstofnanir \u00ed \u00edslenskum fjarskipta- ogfj\u00f6lmi\u00f0lamarka\u00f0i. F\u00e9lagi\u00f0 f\u00e6rir skuldbindingar og/e\u00f0a kr\u00f6fur vegna m\u00e1larekstur \u00feegar h\u00e6gt er a\u00f0 metaframt\u00ed\u00f0ar grei\u00f0slur og \u00e1vinning me\u00f0 \u00e1\u00fereifanlegum h\u00e6tti. Vegna \u00f3vissu um framt\u00ed\u00f0ar\u00fer\u00f3un m\u00e1larekstrar,ni\u00f0urst\u00f6\u00f0ur d\u00f3msm\u00e1la, \u00farskur\u00f0i, \u00e1fr\u00fdjanir og s\u00e6ttir \u00ed m\u00e1lum geta ni\u00f0urst\u00f6\u00f0ur m\u00e1la leitt til vi\u00f0b\u00f3tarskuldbindinga og kostna\u00f0ar fyrir f\u00e9lagi\u00f0. Einnig kann f\u00e9lagi\u00f0 a\u00f0 eignast d\u00e6mdar kr\u00f6fur \u00e1 hendur \u00feri\u00f0jua\u00f0ilum, sbr. m\u00e1l E-5072/2022 a\u00f0 ne\u00f0an. N\u00fa ver\u00f0ur ger\u00f0 grein fyrir helsta m\u00e1larekstri \u00fear sem S\u00fdn \u00e1 beinnae\u00f0a \u00f3beinna hagsmuna a\u00f0 g\u00e6ta:S\u00edminn gegn Fjarskiptastofu, S\u00fdn hf. og Gagnaveitu Reykjav\u00edkur ehf., og gagns\u00f6k\u00cd h\u00e9ra\u00f0sd\u00f3msm\u00e1li nr. E-3251/2018 ger\u00f0i stefnandi, S\u00edminn hf., kr\u00f6fu um a\u00f0 \u00e1kv\u00f6r\u00f0un Fjarskiptastofu nr.10/2018 yr\u00f0i felld \u00far gildi \u00ed heild sinni, en til vara a\u00f0 6. tl. \u00e1kv\u00f6r\u00f0unarinnar, um \u00e1lagningu stj\u00f3rnvaldssektar \u00e1S\u00edmann hf., yr\u00f0i felldur \u00far gildi e\u00f0a sektarfj\u00e1rh\u00e6\u00f0in l\u00e6kku\u00f0. \u00c1greiningur m\u00e1lsins l\u00fdtur a\u00f0 t\u00falkun \u00e1 \u00e1kv\u00e6\u00f0i 5.mgr. 45. gr. laga um fj\u00f6lmi\u00f0la nr. 38/2011 og hvort S\u00edminn hf. hafi broti\u00f0 gegn \u00e1kv\u00e6\u00f0inu me\u00f0 \u00fev\u00ed a\u00f0 bj\u00f3\u00f0aeing\u00f6ngu upp \u00e1 efnisveitu s\u00edna til \u00feeirra sem keyptu fjarskipta\u00fej\u00f3nustu hj\u00e1 samst\u00e6\u00f0u S\u00edmans hf., me\u00f0 \u00fea\u00f0 a\u00f0markmi\u00f0i a\u00f0 n\u00e1 vi\u00f0skiptavinum \u00ed fjarskipta\u00fej\u00f3nustu. D\u00f3mur var upphaflega kve\u00f0inn upp \u00ed h\u00e9ra\u00f0i 1. j\u00fal\u00ed 2020.Me\u00f0 d\u00f3mi H\u00e6star\u00e9ttar \u00ed m\u00e1li nr. 50/2022 fr\u00e1 31. ma\u00ed 2023 voru s\u00e1 d\u00f3mur, og d\u00f3mur Landsr\u00e9ttar \u00ed m\u00e1li nr.438/2020 fr\u00e1 24. j\u00fan\u00ed 2022, \u00f3merktir og m\u00e1linu v\u00edsa\u00f0 aftur heim \u00ed h\u00e9ra\u00f0 til l\u00f6glegrar me\u00f0fer\u00f0ar. D\u00f3mur f\u00e9ll a\u00f0n\u00fdju \u00ed h\u00e9ra\u00f0sd\u00f3mi 1. febr\u00faar 2024 \u00fear sem d\u00f3mkr\u00f6fum S\u00edmans var hafna\u00f0 a\u00f0 \u00f6\u00f0ru leyti en \u00fev\u00ed a\u00f0 felldur var \u00far gildi 6. tl. \u00e1kv. Fjarskiptastofu nr. 10/2018 um stj\u00f3rnvaldssekt \u00e1 hendur S\u00edmanum a\u00f0 upph\u00e6\u00f0 9.000.000kr\u00f3na. M\u00e1lskostna\u00f0ur var felldur ni\u00f0ur. N\u00fa liggur fyrir a\u00f0 m\u00e1linu var ekki \u00e1fr\u00fdja\u00f0 og \u00fear me\u00f0 er genginnendanlegur d\u00f3mur um a\u00f0 S\u00edminn ger\u00f0ist brotlegur vi\u00f0 5. mgr. 45. gr. fj\u00f6lmi\u00f0lalaga. Skapar s\u00e1 d\u00f3mursakargrundv\u00f6ll fyrir b\u00f3taskyldu S\u00edmans, sbr. h\u00e9r a\u00f0 ne\u00f0an. Ska\u00f0ab\u00f3takr\u00f6fur gegn S\u00edmanum hf. \u00cd m\u00e1li nr. E-2362/2020 ger\u00f0i f\u00e9lagi\u00f0 ska\u00f0ab\u00f3takr\u00f6fu \u00e1 hendur S\u00edmanum hf. vegna fj\u00e1rtj\u00f3ns sem S\u00edminn hf. ollif\u00e9laginu \u00ed tengslum vi\u00f0 brot gegn 5. mgr. 45. gr. laga um fj\u00f6lmi\u00f0la nr. 38/2011 vegna t\u00edmabilsins 1. okt. 2015 til1. des. 2017. Byggir f\u00e9lagi\u00f0 \u00e1 \u00fev\u00ed a\u00f0 brot S\u00edmans hf. gegn framangreindu laga\u00e1kv\u00e6\u00f0i hafi skila\u00f0 S\u00edmanum hf.miklum \u00e1vinningi \u00ed formi aukinna fjarskiptavi\u00f0skipta og valdi\u00f0 f\u00e9laginu samsvarandi tj\u00f3ni. H\u00e1ttsemi S\u00edmans hf.hafi veri\u00f0 sakn\u00e6m og \u00f3l\u00f6gm\u00e6t og tj\u00f3n f\u00e9lagsins s\u00e9 sennileg aflei\u00f0ing hennar. D\u00f3mkrafan \u00ed m\u00e1linu byggir \u00e1matsger\u00f0 d\u00f3mkvaddra matsmanna, dags. 17. mars 2020, sbr. matsm\u00e1l nr. M-2957/2019. A\u00f0alkrafa f\u00e9lagsins erum grei\u00f0slu \u00e1 125.084.713 kr\u00f3num auk vaxta og dr\u00e1ttarvaxta, 1. varakrafa um grei\u00f0slu \u00e1 100.067.773 kr\u00f3numauk vaxta og dr\u00e1ttarvaxta, 2. varakrafa um grei\u00f0slu \u00e1 75.050.829 kr\u00f3num auk vaxta og dr\u00e1ttarvaxta og 3.varakrafa um grei\u00f0slu b\u00f3ta a\u00f0 \u00e1litum skv. mati d\u00f3msins auk dr\u00e1ttarvaxta, allt eins og n\u00e1nar er raki\u00f0 \u00ed stefnum\u00e1lsins. \u00de\u00e1 er ger\u00f0 krafa um m\u00e1lskostna\u00f0 \u00far hendi S\u00edmans hf. S\u00edminn hf. kraf\u00f0ist s\u00fdknu og m\u00e1lskostna\u00f0ar \u00farhendi f\u00e9lagsins. \u00de\u00e1 var ger\u00f0 krafa um m\u00e1lskostna\u00f0 \u00far hendi S\u00edmans. S\u00edminn kraf\u00f0ist s\u00fdknu og m\u00e1lskostna\u00f0ar\u00far hendi f\u00e9lagsins. D\u00f3mur f\u00e9ll \u00ed h\u00e9ra\u00f0i 19. feb. 2024 \u00fear sem fallist var \u00e1 \u00feri\u00f0ju varakr\u00f6fu S\u00fdnar \u00ed m\u00e1linu ogS\u00edmanum var gert a\u00f0 grei\u00f0a f\u00e9laginu 16.597.626 kr\u00f3nur auk dr\u00e1ttarvaxta fr\u00e1 7. apr\u00edl 2020 til grei\u00f0sludagsvegna \u00f3l\u00f6gm\u00e6tra og sakn\u00e6mra marka\u00f0sa\u00f0ger\u00f0a. \u00de\u00e1 var S\u00edmanum gert a\u00f0 grei\u00f0a S\u00fdn 3.500.000 kr\u00f3nur \u00edm\u00e1lskostna\u00f0. F\u00e9lagi\u00f0 hefur \u00e1fr\u00fdja\u00f0 m\u00e1linu til Landsr\u00e9ttar og gerir kr\u00f6fur um h\u00e6rri b\u00f3tafj\u00e1rh\u00e6\u00f0. Ska\u00f0ab\u00f3takr\u00f6fur gegn S\u00edmanum hf. \u00cd m\u00e1li nr. E-5072/2022 hefur ger\u00f0i f\u00e9lagi\u00f0 ska\u00f0ab\u00f3takr\u00f6fu \u00e1 hendur S\u00edmanum hf. vegna fj\u00e1rtj\u00f3ns sem S\u00edminnhf. haf\u00f0i valdi\u00f0 f\u00e9laginu \u00ed tengslum vi\u00f0 brot gegn 5. mgr. 45. gr. laga um fj\u00f6lmi\u00f0la nr. 38/2011,samkeppnisl\u00f6gum nr. 44/2005 e\u00f0a gegn tilteknum \u00e1kv\u00e6\u00f0um skilyr\u00f0a s\u00e1tta sem S\u00edminn hf. hafi gert vi\u00f0samkeppnisyfirv\u00f6ld, vegna t\u00edmabilsins 2. des. 2017 til 31. des. 2019. Byggir f\u00e9lagi\u00f0 \u00e1 \u00fev\u00ed a\u00f0 brot S\u00edmans hf. hafiskila\u00f0 S\u00edmanum hf. miklum \u00e1vinningi \u00ed formi aukinna fjarskiptavi\u00f0skipta og valdi\u00f0 f\u00e9laginu samsvarandi tj\u00f3ni.H\u00e1ttsemi S\u00edmans hf. hafi veri\u00f0 sakn\u00e6m og \u00f3l\u00f6gm\u00e6t og tj\u00f3n f\u00e9lagsins s\u00e9 sennileg aflei\u00f0ing hennar. D\u00f3mkrafan\u00ed m\u00e1linu byggir \u00e1 matsger\u00f0 d\u00f3mkvaddra matsmanna, dags. 3. \u00e1g\u00fast 2022, sbr. matsm\u00e1l nr. M-3261/2021.A\u00f0alkrafa f\u00e9lagsins er um grei\u00f0slu \u00e1 270.027.938 kr\u00f3num auk vaxta og dr\u00e1ttarvaxta, 1. varakrafa um grei\u00f0slu\u00e1 216.022.351 kr\u00f3nu auk vaxta og dr\u00e1ttarvaxta, 2. varakrafa um grei\u00f0slu \u00e1 162.016.763 kr\u00f3num auk vaxta ogdr\u00e1ttarvaxta, og 3. varakrafa um grei\u00f0slu b\u00f3ta a\u00f0 \u00e1litum skv. mati d\u00f3msins auk dr\u00e1ttarvaxta, allt eins ogn\u00e1nar er raki\u00f0 \u00ed stefnu m\u00e1lsins. \u00de\u00e1 er ger\u00f0 krafa um m\u00e1lskostna\u00f0 \u00far hendi S\u00edmans hf. S\u00edminn hf. kraf\u00f0ista\u00f0allega fr\u00e1v\u00edsunar og til vara s\u00fdknu, auk m\u00e1lskostna\u00f0ar. Fr\u00e1v\u00edsunarkr\u00f6fu S\u00edmans hf. var hafna\u00f0. Efnisd\u00f3murvar s\u00ed\u00f0an kve\u00f0inn upp \u00ed h\u00e9ra\u00f0i \u00feann 6. jan\u00faar 2025 \u00fear sem fallist var \u00e1 \u00feri\u00f0ju varakr\u00f6fu S\u00fdnar \u00ed m\u00e1linu ogS\u00edmanum var gert a\u00f0 grei\u00f0a f\u00e9laginu 33.940.713 kr\u00f3nur auk dr\u00e1ttarvaxta fr\u00e1 3. n\u00f3vember 2022 tilgrei\u00f0sludags vegna \u00f3l\u00f6gm\u00e6tra og sakn\u00e6mra marka\u00f0sa\u00f0ger\u00f0a. \u00de\u00e1 var S\u00edmanum gert a\u00f0 grei\u00f0a S\u00fdn2.500.000 kr\u00f3nur \u00ed m\u00e1lskostna\u00f0. \u00c1fr\u00fdjunarfrestur er n\u00fa \u00fatrunninn og hvorugur m\u00e1lsa\u00f0ili skaut m\u00e1linu tilLandr\u00e9ttar. M\u00e1 \u00fev\u00ed gera r\u00e1\u00f0 fyrir tekjuf\u00e6rslu vegna \u00feessa m\u00e1ls \u00e1 fyrsta \u00e1rsfj\u00f3r\u00f0ungi 2025. Sk\u00fdringar, frh.:30. \u00d6nnur m\u00e1l frh.:S\u00fdn gegn Fjarskiptastofu, S\u00edmanum hf., M\u00edlu hf., Nova hf. og Lj\u00f3slei\u00f0aranum\u00cd m\u00e1li nr. E-1846/2021 ger\u00f0i f\u00e9lagi\u00f0 kr\u00f6fu um a\u00f0 felldur ver\u00f0i \u00far gildi me\u00f0 d\u00f3mi \u00farskur\u00f0ur \u00farskur\u00f0arnefndarfjarskipta- og p\u00f3stm\u00e1la \u00ed m\u00e1li nr. 7/2019. Me\u00f0 \u00farskur\u00f0i s\u00ednum felldi \u00farskur\u00f0arnefndin \u00far gildi \u00e1kv\u00f6r\u00f0unFjarskiptastofnunar \u00ed m\u00e1li nr. 27/2019, en me\u00f0 \u00feeirri \u00e1kv\u00f6r\u00f0un haf\u00f0i stofnunin lagt stj\u00f3rnvaldssekt \u00e1 S\u00edmannhf. vegna \u00feess sem stofnunin taldi vera brot \u00e1 5. mgr. 45. gr. laga nr. 38/2011 um fj\u00f6lmi\u00f0la sem bannarfj\u00f6lmi\u00f0laveitu fortakslaust a\u00f0 beina vi\u00f0skiptum vi\u00f0skiptamanna sinna a\u00f0 tengdu fjarskiptafyrirt\u00e6ki. Taldistofnunin S\u00edmann hf. hafa gerst sekan um \u00feetta me\u00f0 marka\u00f0sa\u00f0ger\u00f0um s\u00ednum allt fram til 1. okt. 2019. Hinnum\u00fer\u00e6tti \u00farskur\u00f0ur bygg\u00f0i einkum \u00e1 \u00feeirri forsendu a\u00f0 formlegir annmarkar v\u00e6ru \u00e1 \u00e1kv\u00f6r\u00f0unFjarskiptastofnunar. F\u00e9lagi\u00f0 taldi forsendur \u00farskur\u00f0arins ekki standast \u00fear sem a\u00f0ger\u00f0ir S\u00edmans hf. hafi fali\u00f0 \u00eds\u00e9r brot gegn 5. mgr. 45. gr. laga nr. 38/2011 og h\u00f6f\u00f0a\u00f0i \u00fev\u00ed m\u00e1l til \u00f3gildingar hans. R\u00e9tt er a\u00f0 halda \u00fev\u00ed tilhaga a\u00f0 Fjarskiptastofnun h\u00f6f\u00f0a\u00f0i einnig m\u00e1l \u00ed \u00feessum sama tilgangi og voru m\u00e1lin sameinu\u00f0. Me\u00f0 d\u00f3mis\u00ednum \u00feann 28. okt\u00f3ber 2024 f\u00e9llst H\u00e9ra\u00f0sd\u00f3mur Reykjav\u00edkur \u00e1 d\u00f3mkr\u00f6fur S\u00fdnar hf. og felldi \u00far gildi \u00farskur\u00f0\u00farskur\u00f0arnefndar fjarskiptam\u00e1la. \u00dear me\u00f0 tekur \u00e1kv\u00f6r\u00f0un PFS \u00ed m\u00e1li nr. 27/2019 aftur gildi, en samkv\u00e6mthenni taldist S\u00edminn brotlegur vi\u00f0 5. mgr. 45. gr. fj\u00f6lmi\u00f0lalaga. M\u00e1l fyrir eftirlitsstofunumFramt\u00ed\u00f0ar skuldbindingar e\u00f0a kr\u00f6fur\u00c1 hverjum t\u00edma kunna \u00fdmis m\u00e1l vera rekin fyrir hinum \u00fdmsu innlendu eftirlitsa\u00f0ilum. \u00cd engu tilviki hafa veri\u00f0bo\u00f0a\u00f0ar sektar\u00e1kvar\u00f0anir e\u00f0a a\u00f0rar mj\u00f6g \u00ed\u00feyngjandi a\u00f0ger\u00f0ir. \u00cd m\u00e1li nr. 3/2024 hefur Fj\u00f6lmi\u00f0lanefnd lagt \u00e1stj\u00f3rnvaldssekt a\u00f0 fj\u00e1rh\u00e6\u00f0 1.500.000 kr\u00f3nur vegna meintra vi\u00f0skiptabo\u00f0a fyrir nik\u00f3t\u00ednv\u00f6rur \u00e1 \u00fatvarpsst\u00f6\u00f0inniFM957.\u00de\u00e1 sendi Fj\u00e1rm\u00e1laeftirlit Se\u00f0labanka \u00cdslands ni\u00f0urst\u00f6\u00f0ubr\u00e9f, dags. 13. desember 2024 vegna m\u00e1ls \u00ed tengslumvi\u00f0 opinbera birtingu uppl\u00fdsinga um starfslok fyrrum forstj\u00f3ra S\u00fdnar hf. Taldi Fj\u00e1rm\u00e1laeftirliti\u00f0 ekki \u00e1st\u00e6\u00f0u tila\u00f0 beita vi\u00f0url\u00f6gum me\u00f0 tilliti til e\u00f0lis og umfangs m\u00e1lsins. Farskiptastofa t\u00f3k \u00e1kv\u00f6r\u00f0un \u00ed m\u00e1li nr. 13/2024 vegna \u00e1greinings um kostna\u00f0 vegna ney\u00f0arbo\u00f0a. S\u00ed\u00f0astli\u00f0i\u00f0sumar barst Fjarskiptastofu erindi fr\u00e1 Ney\u00f0arl\u00ednunni ohf. \u00fear sem \u00f3ska\u00f0 var eftir \u00fev\u00ed a\u00f0 stofnunin sk\u00fdr\u00f0i beturinntak 99. gr. fjarskiptalaga en \u00e1kv\u00e6\u00f0i\u00f0 var\u00f0ar skyldu fjarskiptaf\u00e9laga til a\u00f0 senda skv. bei\u00f0ni almannavarnaog vi\u00f0brag\u00f0sa\u00f0ila um farnetskerfi s\u00edn vi\u00f0varanir um yfirvofandi e\u00f0a yfirstandandi ney\u00f0ar\u00e1stand \u00e1nendurgjalds. \u00dear sem upp var kominn \u00e1greiningur milli Ney\u00f0arl\u00ednunnar og fjarskiptafyrirt\u00e6kjanna S\u00edmans hf. og S\u00fdnar hf.um grei\u00f0slu reikninga vegna ney\u00f0arbo\u00f0a taldi Fjarskiptastofa a\u00f0 r\u00e9tt v\u00e6ri a\u00f0 stofnunin leysti \u00far deilunni me\u00f0\u00e1kv\u00f6r\u00f0un. Stofnunin horf\u00f0i til \u00feess a\u00f0 stj\u00f3rnv\u00f6ld leysa almennt ekki \u00far tilteknu \u00e1greiningsm\u00e1li me\u00f0lei\u00f0beiningum til a\u00f0ila sem \u00fea\u00f0 treystir \u00e1 a\u00f0 a\u00f0ilar hl\u00edti og g\u00e6ta \u00feyrfti a\u00f0 h\u00e6fi stofnunarinnar ef til formlegrar\u00farlausnar k\u00e6mi \u00e1 seinni stigum.Ni\u00f0ursta\u00f0a Fjarskiptastofu \u00ed m\u00e1linu var tv\u00ed\u00fe\u00e6tt, annars vegar taldi stofnunin a\u00f0 Ney\u00f0arl\u00ednunni v\u00e6ri \u00f3skylt a\u00f0senda formlega bei\u00f0ni til fjarskiptafyrirt\u00e6kja fyrirfram um a\u00f0 ney\u00f0arbo\u00f0 yr\u00f0u endurgjaldslaus \u00e1\u00f0ur en \u00feauv\u00e6ru send \u00fat. Hins vegar taldi stofnunin a\u00f0 fjarskiptafyrirt\u00e6kjunum v\u00e6ri heimilt a\u00f0 gefa \u00fat reikninga til handaNey\u00f0arl\u00ednunni vegna \u00fatlag\u00f0s kostna\u00f0ar vegna l\u00fakninga- og reikigjalda, \u00fear sem 99. gr. fjarskiptalaga v\u00e6ri ekki\u00e6tla\u00f0 a\u00f0 hr\u00f3fla vi\u00f0 gjaldt\u00f6ku skv. 53. og 54. gr. fjarskiptalaga. Sl\u00edkur kostna\u00f0ur f\u00e9lli ekki undir or\u00f0alagi\u00f0 \u201e\u00e1nendurgjalds\u201c samkv\u00e6mt 99. gr. fjarskiptalaga. Ney\u00f0arl\u00ednan hefur bori\u00f0 \u00e1kv\u00f6r\u00f0un Fjarskiptastofu undir\u00farskur\u00f0arnefnd fjarskipta- og p\u00f3stm\u00e1la. M\u00e1lskoti\u00f0 frestar hins vegar ekki r\u00e9ttar\u00e1hrifum \u00e1kv\u00f6r\u00f0unarFjarskiptastofu og S\u00fdn hf. hefur \u00fev\u00ed \u00f6\u00f0last kr\u00f6fu \u00e1 Ney\u00f0arl\u00ednuna vegna undangenginna \u00e1ra. Unni\u00f0 er a\u00f0umfangsmati kr\u00f6funnar. \u00deann 23. jan\u00faar 2025 barst S\u00fdn hf. br\u00e9f fr\u00e1 Samkeppniseftirlitinu \u00fear sem uppl\u00fdst var um tafir \u00e1 afgrei\u00f0sluerindis Nova hf. og S\u00edmans hf. vegna S\u00fdnar hf. og Fj\u00f6lskyldupakka Vodafone. F\u00e9l\u00f6gin kv\u00f6rtu\u00f0u yfir m\u00f6gulegubroti S\u00fdnar \u00e1 s\u00e1tt vi\u00f0 Samkeppniseftirliti\u00f0, sbr. \u00e1kv\u00f6r\u00f0un nr. 42/2017. Uppl\u00fdst var a\u00f0 Samkeppniseftirliti\u00f0vonist til a\u00f0 m\u00e1li\u00f0 ver\u00f0i teki\u00f0 til afgrei\u00f0slu innan fj\u00f6gurra m\u00e1na\u00f0a. Ekkert bendir \u00e1 \u00feessu stigi til \u00feess a\u00f0 vons\u00e9 \u00e1 \u00ed\u00feyngjandi \u00e1kv\u00f6r\u00f0un. A\u00f0 s\u00ed\u00f0ustu m\u00e1 geta \u00feess, a\u00f0 me\u00f0 br\u00e9fi Pers\u00f3nuverndar fr\u00e1 19. \u00e1g\u00fast 2024, var tilkynnt um lokun m\u00e1ls hj\u00e1Pers\u00f3nuvernd, er var\u00f0a\u00f0i meintan flutning pers\u00f3nuuppl\u00fdsinga notenda vefs\u00ed\u00f0unnar visir.is til Bandar\u00edkjannaog sam\u00fe\u00fd\u00f0anleika \u00feess vi\u00f0 pers\u00f3nuverndarl\u00f6ggj\u00f6f. M\u00e1linu var loka\u00f0 \u00e1n \u00ed\u00feyngjandi \u00e1kv\u00f6r\u00f0unar. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__14": {
"value": "S\u00fdn",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__7": {
"value": "S\u00fdn",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__6": {
"value": "S\u00fdn",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__8": {
"value": "\u00edslenskt hlutaf\u00e9lag",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__10": {
"value": "Su\u00f0urlandsbraut 8, Reykjav\u00edk",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__13": {
"value": "\u00cdsland",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__12": {
"value": "\u00cdsland",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__9": {
"value": "\u00cdsland",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__11": {
"value": "S\u00fdn hf. veitir einstaklingum, fyrirt\u00e6kjum og opinberum a\u00f0ilum alhli\u00f0a fjarskipta-, fj\u00f6lmi\u00f0la- ogt\u00e6kni\u00fej\u00f3nustu \u00ed gegnum v\u00f6rumerkin Vodafone, St\u00f6\u00f0 2, St\u00f6\u00f0 2+, St\u00f6\u00f0 2 Sport, V\u00edsi, Bylgjuna, FM957, X977,J\u00e1 og d\u00f3tturf\u00e9l\u00f6gin Endor ehf. og Eignarhaldsf\u00e9lagi\u00f0 Nj\u00e1lu ehf. F\u00e9lagi\u00f0 \u00e1 \u00ed fj\u00f6l\u00fe\u00e6ttu al\u00fej\u00f3\u00f0legu samstarfivi\u00f0 Vodafone Group sem er eitt st\u00e6rsta og \u00fatbreiddasta fjarskiptafyrirt\u00e6ki heims.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__19": {
"value": "d.Mat og \u00e1kvar\u00f0anir stj\u00f3rnenda \u00ed reikningsskilumGer\u00f0 samst\u00e6\u00f0u\u00e1rsreiknings \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki\u00e1kvar\u00f0anir, meti og dragi \u00e1lyktanir sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ir eignaog skulda, tekna og gjalda. Endanlegar ni\u00f0urst\u00f6\u00f0ur kunna a\u00f0 vera fr\u00e1brug\u00f0nar \u00feessu mati. Mat og forsendur \u00feess eru \u00ed st\u00f6\u00f0ugri endursko\u00f0un. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00edt\u00edmabili sem breytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1. Uppl\u00fdsingarum beitingu reikningsskilaa\u00f0fer\u00f0a \u00fear sem mat stj\u00f3rnenda hefur mest \u00e1hrif \u00e1 skr\u00e1\u00f0ar fj\u00e1rh\u00e6\u00f0ir eigna ogskulda \u00ed \u00e1rsreikningi er a\u00f0 finna \u00ed sk\u00fdringu 12 um mat \u00e1 endurheimtanlegum fj\u00e1rh\u00e6\u00f0um sj\u00f3\u00f0skapandieininga sem innihalda vi\u00f0skiptavild og sk\u00fdringu 8 um mat \u00e1 leigut\u00edma og innbygg\u00f0um v\u00f6xtumleigusamnings.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__20": {
"value": "e.Starfr\u00e6kslu- og framsetningargjaldmi\u00f0ill\u00c1rsreikningur samst\u00e6\u00f0unnar er ger\u00f0ur og birtur \u00ed \u00edslenskum kr\u00f3num, sem er starfr\u00e6kslu- ogframsetningargjaldmi\u00f0ill samst\u00e6\u00f0unnar. Allar fj\u00e1rh\u00e6\u00f0ir eru birtar \u00ed millj\u00f3num kr\u00f3na nema anna\u00f0 s\u00e9 teki\u00f0fram.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__21": {
"value": "f.\u00c1kv\u00f6r\u00f0un gangvir\u00f0isHluti af reikningsskilaa\u00f0fer\u00f0um og sk\u00fdringum samst\u00e6\u00f0unnar krefjast \u00e1kv\u00f6r\u00f0unar \u00e1 gangvir\u00f0i, b\u00e6\u00f0i vegnafj\u00e1rm\u00e1lagerninga og annarra eigna og skulda. A\u00f0 svo miklu leyti sem h\u00e6gt er, notar samst\u00e6\u00f0an marka\u00f0suppl\u00fdsingar vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is en liggisl\u00edkar uppl\u00fdsingar ekki fyrir er byggt \u00e1 mati stj\u00f3rnenda.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__22": {
"value": "Seldar v\u00f6rur og \u00fej\u00f3nustaSeldar v\u00f6rur og \u00fej\u00f3nusta greinast \u00feannig:2024 2023V\u00f6rusala 1.096 1.236Seld \u00fej\u00f3nusta 20.551 20.510Seldar v\u00f6rur og \u00fej\u00f3nusta samtals 21.647 21.746Samst\u00e6\u00f0an skilgreinir starfs\u00fe\u00e6tti eftir innri uppl\u00fdsingagj\u00f6f til stj\u00f3rnenda og telst samst\u00e6\u00f0an \u00ed heild veraeinn starfs\u00fe\u00e1ttur. Kostna\u00f0i er ekki skipt ni\u00f0ur \u00e1 tekjustrauma.TekjustraumarTekjustraumar eru birtir eftir e\u00f0li rekstrar og byggja \u00e1 skipulagi og innri uppl\u00fdsingagj\u00f6f samst\u00e6\u00f0unnar. 12.000Samst\u00e6\u00f0an skiptist \u00ed sj\u00f6 tekjustrauma sem eru mismunandi \u00ed e\u00f0li s\u00ednu. Tekjustraumarnir eru:10.0009.5749.1348.0006.0004.8634.6864.4054.3364.0002.0001.0961.2361.053808854419446484Fj\u00f6lmi\u00f0lun Internet Fars\u00edmi Fastl\u00edna H\u00fdsingar-V\u00f6rusala A\u00f0rar tekjurogrekstrarlausnir2024 2023Fj\u00f6lmi\u00f0lun samanstendur af tekjum af starfsemi lj\u00f3svakami\u00f0la, \u00e1skriftartekjum og tekjum afaugl\u00fdsingas\u00f6lu, tekjum af dreifingu \u00e1 b\u00e1\u00f0um sj\u00f3nvarpsdreifikerfum f\u00e9lagsins, leigutekjum af myndlyklumog tekjum af leigu einstakra kvikmynda og \u00fe\u00e1tta (TVOD), tekjum af streymisveitu (SVOD), tekjum af\u00e1skriftum a\u00f0 l\u00ednulegum st\u00f6\u00f0vum, \u00e1skriftartekjum hla\u00f0varpsveitu og tekjum af s\u00f6lu einstakasj\u00f3nvarpsvi\u00f0bur\u00f0a. Frammist\u00f6\u00f0uskuldbindingar vegna \u00e1skriftatekna og leigu \u00e1 efni eru uppfylltar yfirt\u00edmabil \u00fear sem vi\u00f0skiptavinurinn n\u00fdtur \u00fej\u00f3nustunnar samhli\u00f0a \u00fev\u00ed a\u00f0 h\u00fan er veitt, tekjur eru f\u00e6r\u00f0arsamkv\u00e6mt \u00fev\u00ed. Tekjur af augl\u00fdsingas\u00f6lu eru f\u00e6r\u00f0ar \u00feegar f\u00e9lagi\u00f0 hefur uppfyllt skuldbindingu s\u00ednagagnvart vi\u00f0skiptavinum um birtingu. Tekjur af leigu \u00e1 einstaka kvikmyndum, \u00fe\u00e1ttum og s\u00fdningu vi\u00f0bur\u00f0aeru f\u00e6r\u00f0ar eftir a\u00f0 s\u00fdningart\u00edma vi\u00f0komandi efnis l\u00fdkur sem er almennt 48 klukkustundum eftir kaup.Tekjur af leigu \u00e1 b\u00fana\u00f0i, s.s. myndlyklum, eru f\u00e6r\u00f0ar m\u00e1na\u00f0arlega samkv\u00e6mt samningum. Internet samanstendur af tekjum af net\u00fej\u00f3nustu \u00ed fastl\u00ednukerfum, \u00fe.m.t. \u00e1 lj\u00f3slei\u00f0ara, xDSL \u00fej\u00f3nustu og\u00f6\u00f0rum gagnatengingum, internet\u00fej\u00f3nustu, a\u00f0gangsgj\u00f6ldum og leigu \u00e1 netbeinum.Frammist\u00f6\u00f0uskuldbinding vegna internet\u00fej\u00f3nustu er uppfyllt yfir t\u00edmabil \u00fear sem vi\u00f0skiptavinurinn n\u00fdtur\u00fej\u00f3nustunnar samhli\u00f0a \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an veitir hana. Tekjur eru f\u00e6r\u00f0ar m\u00e1na\u00f0arlega samkv\u00e6mt uppgj\u00f6ri\u00e1 f\u00f6stu gjaldi a\u00f0 vi\u00f0b\u00e6ttu breytilegu gjaldi vegna notkunar \u00feegar \u00fea\u00f0 \u00e1 vi\u00f0. Tekjur af leigu \u00e1 b\u00fana\u00f0i, s.s.netbeinum, eru f\u00e6r\u00f0ar m\u00e1na\u00f0arlega samkv\u00e6mt samningum. Fars\u00edmi samanstendur af \u00f6llum tekjum vegna notkunar \u00e1 fars\u00edmum, \u00fe.m.t. gagnaflutningum \u00edfars\u00edmakerfinu, \u00e1skriftartekjum fr\u00e1 einstaklingum og fyrirt\u00e6kjum, seldum frelsisinneignum, reikitekjum fr\u00e1fer\u00f0am\u00f6nnum og samtengitekjum \u00ed fars\u00edma. Vi\u00f0skiptavinir geta keypt fars\u00edma\u00fej\u00f3nustu \u00ed gegnum \u00e1skrift \u00fearsem fast gjald a\u00f0 vi\u00f0b\u00e6ttum notkunartengdum gj\u00f6ldum er gert upp m\u00e1na\u00f0arlega mi\u00f0a\u00f0 vi\u00f0 notkun e\u00f0afyrirframgreitt frelsi. Frammist\u00f6\u00f0uskuldbindingar samst\u00e6\u00f0unnar vegna fars\u00edma\u00fej\u00f3nustu eru uppfylltar yfirt\u00edmabil \u00fear sem vi\u00f0skiptavinur n\u00fdtur \u00fej\u00f3nustunnar samhli\u00f0a \u00fev\u00ed a\u00f0 h\u00fan er veitt. Sk\u00fdringar, frh.:3.Seldar v\u00f6rur og \u00fej\u00f3nusta frh.:Fastl\u00edna samanstendur af tekjum vegna notkunar \u00e1 heimas\u00edma, fyrirt\u00e6kjas\u00edma \u00ed fastl\u00ednu og samtengitekjum \u00ed fastl\u00ednu. Samningar eru til m\u00e1na\u00f0ar \u00ed senn og fast gjald a\u00f0 vi\u00f0b\u00e6ttu breytilegu gjaldi fyrir notkun er gertupp m\u00e1na\u00f0arlega. Frammist\u00f6\u00f0uskuldbinding vegna fastl\u00ednu er uppfyllt yfir t\u00edmabil \u00fear sem vi\u00f0skiptavinurn\u00fdtur \u00fej\u00f3nustunnar samhli\u00f0a \u00fev\u00ed a\u00f0 h\u00fan er veitt. H\u00fdsingar- og rekstrarlausnir samanstanda af tekjum og \u00fej\u00f3nustu vi\u00f0 sk\u00fdjalausnir og s\u00e9rh\u00e6f\u00f0ri s\u00f6lumi\u00f0l\u00e6gra lausna vi\u00f0 gagnaverstengda starfsemi \u00e1samt a\u00f0fangastj\u00f3rnun og r\u00e1\u00f0gj\u00f6f vi\u00f0 gagnaverstengda\u00fej\u00f3nustu. Frammist\u00f6\u00f0uskuldbindingar vegna rekstrar og \u00fej\u00f3nustu eru uppfylltar yfir t\u00edmabil \u00fear semvi\u00f0skiptavinur n\u00fdtur \u00fej\u00f3nustunnar samhli\u00f0a \u00fev\u00ed sem h\u00fan er veitt. Tekjur af s\u00f6lu b\u00fana\u00f0ar eru f\u00e6r\u00f0ar \u00e1 \u00feeimt\u00edmapunkti \u00feegar yfirr\u00e1\u00f0 yfir v\u00f6runni flytjast til vi\u00f0skiptavinar, sem er vi\u00f0 afhendingu v\u00f6runnar. V\u00f6rusala samanstendur af s\u00f6lu \u00e1 b\u00fana\u00f0i og fylgihlutum. Tekjur af v\u00f6rus\u00f6lu eru f\u00e6r\u00f0ar \u00e1 \u00feeim t\u00edmapunkti\u00feegar yfirr\u00e1\u00f0 yfir v\u00f6runni flytjast til vi\u00f0skiptavinar, sem er vi\u00f0 afhendingu v\u00f6runnar.A\u00f0rar tekjur samanstanda af \u00fej\u00f3nustutekjum, tekjum af hugb\u00fana\u00f0i, \u00fatseldri vinnu og \u00f6\u00f0rum tilfallanditekjum. Tekjur af s\u00f6lu \u00e1 v\u00f6ru og \u00fej\u00f3nustu eru metnar \u00e1 gangvir\u00f0i grei\u00f0slunnar sem er m\u00f3ttekin e\u00f0a innheimtanleg,a\u00f0 fr\u00e1dregnum afsl\u00e1ttum og \u00f6\u00f0rum endurgrei\u00f0slum. Tekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00feegar samst\u00e6\u00f0anhefur uppfyllt samningsskyldu s\u00edna sem er yfirleitt vi\u00f0 afhendingu, l\u00edklegt er a\u00f0 endurgjaldi\u00f0 ver\u00f0i innheimtog unnt er a\u00f0 meta kostna\u00f0 vegna s\u00f6lunnar og m\u00f6guleg skil \u00e1 v\u00f6rum \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. Sk\u00fdringar, frh.:",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__25": {
"value": "5.Rekstrarkostna\u00f0urRekstrarkostna\u00f0ur greinist \u00feannig:2024 2023Skrifstofu- og stj\u00f3rnunarkostna\u00f0ur 1.547 1.595S\u00f6lu- og marka\u00f0skostna\u00f0ur 431 490Laun og launatengd gj\u00f6ld 3.861 3.681Eignf\u00e6r\u00f0 laun ( 256) ( 471)Afskriftir 1.198 1.223Rekstrarkostna\u00f0ur samtals 6.780 6.518",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__27": {
"value": "Laun og launatengd gj\u00f6ld greinast \u00feannig:2024 2023Laun 5.582 5.349L\u00edfeyrisi\u00f0gj\u00f6ld 732 718Kostna\u00f0ur vegna kaupr\u00e9ttarsamninga 3 -\u00d6nnur launatengd gj\u00f6ld 379 483Laun og launatengd gj\u00f6ld samtals 6.696 6.551St\u00f6\u00f0ugildi a\u00f0 me\u00f0altali \u00e1 \u00e1rinu 451 458 St\u00f6\u00f0ugildi \u00ed \u00e1rslok 422 466 \u00cd \u00e1rslok 2024 voru 63% af stj\u00f3rnendum samst\u00e6\u00f0unnar karlar og 37% konur (2024: 61% / 39%). Samst\u00e6\u00f0an grei\u00f0ir i\u00f0gj\u00f6ld vegna starfsmanna sinna til l\u00edfeyrissj\u00f3\u00f0a. Samst\u00e6\u00f0an ber enga \u00e1byrg\u00f0 \u00e1skuldbindingum sj\u00f3\u00f0anna. I\u00f0gj\u00f6ld eru gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi \u00e1 sama t\u00edma og vinnuframlag starfsmannsfellur til.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__26": {
"value": "Laun og launatengd gj\u00f6ld greinast \u00feannig:2024 2023Laun 5.582 5.349L\u00edfeyrisi\u00f0gj\u00f6ld 732 718Kostna\u00f0ur vegna kaupr\u00e9ttarsamninga 3 -\u00d6nnur launatengd gj\u00f6ld 379 483Laun og launatengd gj\u00f6ld samtals 6.696 6.551St\u00f6\u00f0ugildi a\u00f0 me\u00f0altali \u00e1 \u00e1rinu 451 458 St\u00f6\u00f0ugildi \u00ed \u00e1rslok 422 466 \u00cd \u00e1rslok 2024 voru 63% af stj\u00f3rnendum samst\u00e6\u00f0unnar karlar og 37% konur (2024: 61% / 39%). Samst\u00e6\u00f0an grei\u00f0ir i\u00f0gj\u00f6ld vegna starfsmanna sinna til l\u00edfeyrissj\u00f3\u00f0a. Samst\u00e6\u00f0an ber enga \u00e1byrg\u00f0 \u00e1skuldbindingum sj\u00f3\u00f0anna. I\u00f0gj\u00f6ld eru gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi \u00e1 sama t\u00edma og vinnuframlag starfsmannsfellur til.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__24": {
"value": "Rekstrarkostna\u00f0urRekstrarkostna\u00f0ur greinist \u00feannig:2024 2023Skrifstofu- og stj\u00f3rnunarkostna\u00f0ur 1.547 1.595S\u00f6lu- og marka\u00f0skostna\u00f0ur 431 490Laun og launatengd gj\u00f6ld 3.861 3.681Eignf\u00e6r\u00f0 laun ( 256) ( 471)Afskriftir 1.198 1.223Rekstrarkostna\u00f0ur samtals 6.780 6.518",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__29": {
"value": "Hrein fj\u00e1rmagnsgj\u00f6ldFj\u00e1rmunatekjur samanstanda af vaxtatekjum af handb\u00e6ru f\u00e9 og kr\u00f6fum samst\u00e6\u00f0unnar. Vaxtatekjur eruf\u00e6r\u00f0ar \u00ed rekstrarreikning eftir \u00fev\u00ed sem \u00fe\u00e6r falla til. Fj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af l\u00e1nt\u00f6kumog leiguskuldbindingum samst\u00e6\u00f0unnar og \u00fej\u00f3nustugj\u00f6ldum. Vaxtagj\u00f6ld vegna l\u00e1na eru f\u00e6r\u00f0 mi\u00f0a\u00f0 vi\u00f0a\u00f0fer\u00f0 virkra vaxta. Hagna\u00f0i og tapi vegna gengisbreytinga erlendra gjaldmi\u00f0la er jafna\u00f0 saman. Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig: 2024 2023Vaxtatekjur af handb\u00e6ru f\u00e9 og kr\u00f6fum 36 46 A\u00f0rar vaxtatekjur 8 9S\u00f6luhagna\u00f0ur hlutabr\u00e9fa og gangvir\u00f0isbreyting hlutabr\u00e9fa 11 10)( Fj\u00e1rmunatekjur samtals 54 45Vaxtagj\u00f6ld og \u00f6nnur \u00fej\u00f3nustugj\u00f6ld ( 739) ( 569)Vaxtagj\u00f6ld leiguskuldar ( 615) ( 601)Hrein fj\u00e1rmagnsgj\u00f6ld samtals ( 1.300) ( 1.125)Sk\u00fdringar, frh.:",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__23": {
"value": "Kostna\u00f0arver\u00f0 seldra vara og \u00fej\u00f3nustuKostna\u00f0arver\u00f0 seldra vara og \u00fej\u00f3nustu greinist \u00feannig:2024 2023Kostna\u00f0arver\u00f0 \u00fej\u00f3nustu 7.670 7.589Kostna\u00f0arver\u00f0 seldra vara 1.128 1.188Laun og launatengd gj\u00f6ld 2.835 2.869Eignf\u00e6r\u00f0 laun ( 197) ( 249)Afskriftir 2.919 2.914Kostna\u00f0arver\u00f0 seldra vara og \u00fej\u00f3nustu samtals 14.356 14.311",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__28": {
"value": "\u00cd \u00e1rslok 2024 voru 63% af stj\u00f3rnendum samst\u00e6\u00f0unnar karlar og 37% konur (2024: 61% / 39%).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__30": {
"value": "LeigusamningarSamst\u00e6\u00f0an f\u00e6rir eignir og skuldir vegna leigusamninga um skrifstofuh\u00fasn\u00e6\u00f0i, lagerh\u00fasn\u00e6\u00f0i, bifrei\u00f0ar,h\u00fdsingar og klasa. Samst\u00e6\u00f0an f\u00e6rir leigueign og leiguskuld \u00e1 upphafsdegi leigusamnings. Leigueign er upphaflega metin \u00e1kostna\u00f0arver\u00f0i og eftir \u00fea\u00f0 \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun oglei\u00f0r\u00e9tt vegna viss endurmats \u00e1 leiguskuldinni (ver\u00f0b\u00f3lgubreytingum). Leiguskuldin er upphaflega metin mi\u00f0a\u00f0 vi\u00f0 n\u00favir\u00f0i leigugrei\u00f0slna sem eru \u00f3greiddar \u00e1 upphafsdegileigusamningsins, \u00fear sem leigugrei\u00f0slur eru n\u00favirtar me\u00f0 innbygg\u00f0um v\u00f6xtum \u00ed leigusamningnum, e\u00f0a ef\u00fea\u00f0 er ekki h\u00e6gt a\u00f0 \u00e1kvar\u00f0a \u00fe\u00e1 vexti, me\u00f0 v\u00f6xtum samst\u00e6\u00f0unnar \u00e1 n\u00fdju l\u00e1nsf\u00e9. A\u00f0 jafna\u00f0i notar samst\u00e6\u00f0ans\u00edna vexti \u00e1 n\u00fdju l\u00e1nsf\u00e9 vi\u00f0 n\u00favir\u00f0ingu leigugrei\u00f0slna af h\u00fasn\u00e6\u00f0i en fyrir a\u00f0ra v\u00edsit\u00f6lutengda leigusamninganotast samst\u00e6\u00f0an vi\u00f0 vexti samst\u00e6\u00f0unnar af n\u00fdju l\u00e1nsf\u00e9 a\u00f0 vi\u00f0b\u00e6tu \u00e1lagi sem endurspeglar t\u00edmalengdsamninga, undirliggjandi ve\u00f0 og \u00e1byrg\u00f0ir. Vegi\u00f0 me\u00f0altal vaxta er 5,11%.Leigueignir greinast \u00feannig: Fasteignir Bifrei\u00f0ar H\u00fdsingar Klasar SamtalsSta\u00f0a 1.1.20232.177 42 5.193 1.208 8.620 Ver\u00f0b\u00e6tur 182 4 579 - 766 \u00c1hrif gengisbreytinga erlendra - - ( 4) ( 14) ( 18)gjaldmi\u00f0laVi\u00f0b\u00e6tur vegna n\u00fdrra samninga - 23 340 22 385 Samningar ni\u00f0urlag\u00f0ir ( 25) - - - ( 25)Afskriftir( 263) ( 44) ( 364) ( 638) ( 1.308)Sta\u00f0a 31.12.2023 2.071 25 5.745 578 8.420 Ver\u00f0b\u00e6tur 103 2 305 - 410 \u00c1hrif gengisbreytinga erlendra - - - ( 5) ( 5)gjaldmi\u00f0laVi\u00f0b\u00e6tur vegna n\u00fdrra samninga - 59 26 44 129 Afnotar\u00e9ttur ni\u00f0urlag\u00f0ur ( 4) ( 468) ( 473)Afskriftir( 267) ( 27) ( 388) ( 77) ( 759)Sta\u00f0a 31.12.2024 1.908 55 5.688 72 7.723 Upph\u00e6\u00f0ir f\u00e6r\u00f0ar \u00ed rekstrarreikning greinast \u00feannig: 2024 2023Afskriftir af leigueignum759 703Vaxtagj\u00f6ld af leiguskuldbindingu630 643\u00c1hrif gengisbreytinga erlendra gjaldmi\u00f0la( 5) ( 18)Vaxtatekjur af leigukr\u00f6fu( 8) ( 9)Samtals f\u00e6rt \u00ed rekstrarreikning \u00e1 \u00e1rinu1.376 1.320Leiguskuldbinding31.12.31.12.20242023Innan \u00e1rs642 1.016Eftir \u00e1r e\u00f0a innan 5 \u00e1ra1.941 2.1145 \u00e1r og s\u00ed\u00f0ar9.674 9.851Samtals12.257 12.980Heildarleigugrei\u00f0slur sem tengjast \u00feeim leigusamningum sem f\u00e6r\u00f0ir eru samkv\u00e6mt leigusta\u00f0li IFRS 16 n\u00e1mu 1.276 millj. kr. (2023: 1.902 millj. kr.). Leigugrei\u00f0slur l\u00e6kka \u00e1 \u00e1rinu 2024 vegna s\u00f6lu \u00e1 hluta af starfsemi Endor.Sk\u00fdringar, frh.:",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__31": {
"value": "Rekstrarfj\u00e1rmunir eru f\u00e6r\u00f0ir til eignar \u00e1 kostna\u00f0arver\u00f0i, a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum ogvir\u00f0isr\u00fdrnun. Kostna\u00f0arver\u00f0 samanstendur af beinum kostna\u00f0i sem fellur til vi\u00f0 kaupin og vi\u00f0 a\u00f0 komaeigninni \u00ed notkun. A\u00f0keyptur hugb\u00fana\u00f0ur sem er nau\u00f0synlegur hluti til a\u00f0 starfr\u00e6kja \u00e1kve\u00f0inn b\u00fana\u00f0 erf\u00e6r\u00f0ur til eignar sem hluti af \u00feeim b\u00fana\u00f0i. \u00deegar rekstrarfj\u00e1rmunir eru samsettir \u00far einingum me\u00f0 \u00f3l\u00edkan n\u00fdtingart\u00edma eru einingarnar a\u00f0greindar ogafskrifa\u00f0ar mi\u00f0a\u00f0 vi\u00f0 n\u00fdtingart\u00edmann. Hagna\u00f0ur e\u00f0a tap af s\u00f6lu rekstrarfj\u00e1rmuna er munurinn \u00e1 s\u00f6luver\u00f0i ogb\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar og er f\u00e6rt \u00ed rekstrarreikning me\u00f0al annarra tekna e\u00f0a rekstrarkostna\u00f0ar. Kostna\u00f0ur vi\u00f0 a\u00f0 endurn\u00fdja einstaka hluta rekstarfj\u00e1rmuna er f\u00e6r\u00f0ur til eignar ef l\u00edklegt er tali\u00f0 a\u00f0 \u00e1vinningursem felst \u00ed eigninni muni renna til samst\u00e6\u00f0unnar og h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. Allurannar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0. Rekstrarfj\u00e1rmunir og afskriftir greinast \u00feannig:Fjarskipta- \u00c1h\u00f6ld, t\u00e6kiog lj\u00f3svaka bifrei\u00f0ar og b\u00fana\u00f0ur innr\u00e9ttingar SamtalsKostna\u00f0arver\u00f0Kostna\u00f0arver\u00f0 1.1.2023 9.970 2.042 12.013 Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu 1.130 271 1.401 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ( 795) ( 26) ( 821)Yfirteki\u00f0 vi\u00f0 kaup \u00e1 d\u00f3tturf\u00e9lagi - 16 16\u00c1hrif gengisbreytinga erlendra gjaldmi\u00f0la - 1 1Kostna\u00f0arver\u00f0 31.12.2023 10.305 2.304 12.611 Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu 619 158 777 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu - ( 45) ( 45)Kostna\u00f0arver\u00f0 31.12.2024 10.924 2.418 13.343 Afskriftir og vir\u00f0isr\u00fdrnunAfskriftir 1.1.2023 7.733 1.412 9.145 Afskrift \u00e1rsins 691 179 870 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ( 669) ( 26) ( 695)Afskrifa\u00f0 alls 31.12.2023 7.755 1.565 9.320 Afskrift \u00e1rsins 551 194 745 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu - ( 22) ( 22)Afskrifa\u00f0 alls 31.12.2024 8.306 1.737 10.043 B\u00f3kf\u00e6rt ver\u00f031.12.2023 2.550 739 3.29031.12.2024 2.618 681 3.298Afskriftarhlutf\u00f6ll 5-33% 15-33%Sk\u00fdringar, frh.:",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__33": {
"value": "Fasteignamat t\u00e6kja- og fjarskiptah\u00fasa nam 6,6 millj kr. \u00ed \u00e1rslok 2024 (2023: 14 millj. kr.) og brunab\u00f3tamat 7,8millj. kr. (2023: 21 millj. kr.). V\u00e1tryggingarver\u00f0m\u00e6ti annarra eigna nam 5.741 millj. kr. \u00ed \u00e1rslok (2023: 5.536 millj.kr.).Sk\u00fdringar, frh.:",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInsuranceContractsExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__32": {
"value": "Afskriftir eru reikna\u00f0ar og f\u00e6r\u00f0ar \u00ed rekstarreikning l\u00ednulega mi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma einstakra hlutarekstrarfj\u00e1rmuna. Afskriftart\u00edmi hefst \u00feegar eignirnar eru tilb\u00fanar til notkunar. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi greinist \u00feannig:Fasteignir 33 \u00e1rFjarskiptab\u00fana\u00f0ur 3 til 20 \u00e1rLj\u00f3svakab\u00fana\u00f0ur 4 til 7 \u00e1r\u00c1h\u00f6ld, t\u00e6ki, bifrei\u00f0ar og innr\u00e9ttingar 3 til 7 \u00e1r\u00c1 hverjum uppgj\u00f6rsdegi er lagt mat \u00e1 hvort eignir samst\u00e6\u00f0unnar sem ekki teljast til fj\u00e1reigna, kunni a\u00f0 hafaor\u00f0i\u00f0 fyrir vir\u00f0isr\u00fdrnun. Ef v\u00edsbendingar eru til sta\u00f0ar um a\u00f0 vir\u00f0isr\u00fdrnun hafi \u00e1tt s\u00e9r sta\u00f0, er lagt mat \u00e1endurheimtanlega fj\u00e1rh\u00e6\u00f0 vi\u00f0komandi eigna. Vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 \u00feegar b\u00f3kf\u00e6rt ver\u00f0 eignar, e\u00f0a fj\u00e1rskapandi einingar sem h\u00fan tilheyrir, er h\u00e6rra enendurheimtanleg fj\u00e1rh\u00e6\u00f0. Fj\u00e1rskapandi eining er minnsti a\u00f0greinanlegi flokkur eigna sem skapar sj\u00f3\u00f0streymisem a\u00f0 mestu er \u00f3h\u00e1\u00f0 \u00f6\u00f0rum eignum og eignaflokkum. Vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 \u00ed rekstrarreikning. Vir\u00f0isr\u00fdrnunfj\u00e1rskapandi einingar er fyrst f\u00e6r\u00f0 til l\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i vi\u00f0skiptavildar sem til sta\u00f0ar er innanvi\u00f0komandi einingar. Vir\u00f0isr\u00fdrnun umfram vi\u00f0skiptavild er svo hlutf\u00f6llu\u00f0 me\u00f0 hli\u00f0sj\u00f3n af b\u00f3kf\u00e6r\u00f0u ver\u00f0ieinstakra eigna hinnar fj\u00e1rskapandi einingar og f\u00e6r\u00f0 til l\u00e6kkunar \u00e1 \u00feeim.Afskriftir \u00f3efnislegra eigna, annarra en vi\u00f0skiptavildar, eru f\u00e6r\u00f0ar l\u00ednulega \u00ed rekstrarreikning mi\u00f0a\u00f0 vi\u00f0\u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma \u00feeirra. Afskriftart\u00edmi hefst \u00feegar eignirnar eru tilb\u00fanar til notkunar. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 eigna e\u00f0a fj\u00e1rskapandi einingar er n\u00fdtingarvir\u00f0i e\u00f0a gangvir\u00f0i a\u00f0 fr\u00e1dregnums\u00f6lukostna\u00f0i, hvort sem h\u00e6rra reynist. N\u00fdtingarvir\u00f0i er fundi\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 n\u00favir\u00f0a \u00e1\u00e6tla\u00f0framt\u00ed\u00f0arsj\u00f3\u00f0streymi. Vi\u00f0 \u00fatreikninginn er mi\u00f0a\u00f0 vi\u00f0 afv\u00f6xtunarhlutfall fyrir skatta sem endurspeglarn\u00fagildandi mat marka\u00f0ar \u00e1 t\u00edmavir\u00f0i peninga og \u00feeirri s\u00e9rst\u00f6ku \u00e1h\u00e6ttu sem eignin felur \u00ed s\u00e9r.\u00c1 hverjum uppgj\u00f6rsdegi er lagt mat \u00e1 hvort v\u00edsbendingar s\u00e9u til sta\u00f0ar um a\u00f0 vir\u00f0isr\u00fdrnun, sem f\u00e6r\u00f0 hefurveri\u00f0 vegna annarra eigna en vi\u00f0skiptavildar, eigi ekki lengur vi\u00f0. Vir\u00f0isr\u00fdrnun er bakf\u00e6r\u00f0 ef breyting hefuror\u00f0i\u00f0 \u00e1 \u00fev\u00ed mati sem l\u00e1 til grundvallar vi\u00f0 \u00e1kv\u00f6r\u00f0un endurheimtanlegrar fj\u00e1rh\u00e6\u00f0ar. Vir\u00f0isr\u00fdrnun er a\u00f0einsbakf\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki a\u00f0 b\u00f3kf\u00e6rt ver\u00f0 eignar ver\u00f0i ekki h\u00e6rra en \u00fea\u00f0 hef\u00f0i veri\u00f0 \u00e1 \u00feeim degi sem bakf\u00e6rslaer ger\u00f0 ef engin vir\u00f0isr\u00fdrnun hef\u00f0i \u00e1tt s\u00e9r sta\u00f0. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi greinist \u00feannig:Hugb\u00fana\u00f0ur 3-10 \u00e1rV\u00f6rumerki og vi\u00f0skiptasamb\u00f6nd 10 til 33 \u00e1rAfskriftir og vir\u00f0isr\u00fdrnun \u00ed rekstrarreikningi greinast \u00feannig: 2024 2023Afskriftir rekstrarfj\u00e1rmuna 687 869Afskriftir \u00f3efnislegra eigna, sbr. sk\u00fdringu 12 882 858 Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar, sbr. sk\u00fdringu 12 1.161 0 Afskriftir leigueigna, sbr. sk\u00fdringu 8 759 703 Afskriftir s\u00fdningar\u00e9tta, sbr. sk\u00fdringu 15 1.789 2.236 L\u00e6kkun afskrifta s\u00fdningar\u00e9tta* 0 529)( F\u00e6rt \u00ed rekstrarreikning sem afskriftir 5.278 4.137 *Endursamningar vi\u00f0 birgja hafa \u00e1hrif til l\u00e6kkunar \u00e1 afskriftir \u00e1 \u00e1rinu 2023.Afskriftir \u00e1 rekstrarli\u00f0iAfskriftir \u00e1 rekstrarli\u00f0i greinast \u00feannig: 2024 2023Kostna\u00f0arver\u00f0 seldra vara og \u00fej\u00f3nustu, sbr. sk\u00fdringu 4 2.919 2.914 Rekstrarkostna\u00f0ur me\u00f0 vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar 2.359 1.223 F\u00e6rt \u00ed rekstrarreikning sem vir\u00f0isr\u00fdrnun og afskriftir 5.278 4.137",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__36": {
"value": "Vi\u00f0skiptavild sem myndast vi\u00f0 sameiningu er f\u00e6r\u00f0 til eignar \u00feann dag sem f\u00e9lagi\u00f0 n\u00e6r yfirr\u00e1\u00f0um \u00ed keyptuf\u00e9lagi e\u00f0a rekstri. Vi\u00f0skiptavild er mismunur \u00e1 kaupver\u00f0i og hlutdeildar \u00ed hreinni eign hins keypta eftir a\u00f0eignir og skuldir hafa veri\u00f0 metnar til gangvir\u00f0is \u00e1 kaupdegi. Vi\u00f0skiptavild er ekki afskrifu\u00f0 heldur metin \u00e1rlega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar e\u00f0a oftar ef v\u00edsbending umvir\u00f0isr\u00fdrnun s\u00e9 til sta\u00f0ar. Ef b\u00f3kf\u00e6rt ver\u00f0 sj\u00f3\u00f0skapandi einingar er h\u00e6rra en endurheimtanlegt vir\u00f0i hefurvir\u00f0isr\u00fdrnun \u00e1tt s\u00e9r sta\u00f0. Hafi vir\u00f0isr\u00fdrnun \u00e1tt s\u00e9r sta\u00f0 er vi\u00f0skiptavild fyrst f\u00e6r\u00f0 ni\u00f0ur og s\u00ed\u00f0ar a\u00f0rar eignirsem tilheyra vi\u00f0komandi sj\u00f3\u00f0skapandi einingu. \u00d3heimilt er a\u00f0 bakf\u00e6ra \u00e1\u00f0ur f\u00e6r\u00f0a vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar\u00e1 s\u00ed\u00f0ari t\u00edmabilum",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__34": {
"value": "Vi\u00f0skiptavild sem myndast vi\u00f0 sameiningu er f\u00e6r\u00f0 til eignar \u00feann dag sem f\u00e9lagi\u00f0 n\u00e6r yfirr\u00e1\u00f0um \u00ed keyptuf\u00e9lagi e\u00f0a rekstri. Vi\u00f0skiptavild er mismunur \u00e1 kaupver\u00f0i og hlutdeildar \u00ed hreinni eign hins keypta eftir a\u00f0eignir og skuldir hafa veri\u00f0 metnar til gangvir\u00f0is \u00e1 kaupdegi. Vi\u00f0skiptavild er ekki afskrifu\u00f0 heldur metin \u00e1rlega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar e\u00f0a oftar ef v\u00edsbending umvir\u00f0isr\u00fdrnun s\u00e9 til sta\u00f0ar. Ef b\u00f3kf\u00e6rt ver\u00f0 sj\u00f3\u00f0skapandi einingar er h\u00e6rra en endurheimtanlegt vir\u00f0i hefurvir\u00f0isr\u00fdrnun \u00e1tt s\u00e9r sta\u00f0. Hafi vir\u00f0isr\u00fdrnun \u00e1tt s\u00e9r sta\u00f0 er vi\u00f0skiptavild fyrst f\u00e6r\u00f0 ni\u00f0ur og s\u00ed\u00f0ar a\u00f0rar eignirsem tilheyra vi\u00f0komandi sj\u00f3\u00f0skapandi einingu. \u00d3heimilt er a\u00f0 bakf\u00e6ra \u00e1\u00f0ur f\u00e6r\u00f0a vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar\u00e1 s\u00ed\u00f0ari t\u00edmabilum.A\u00f0rar \u00f3efnislegar eignir sem samst\u00e6\u00f0an hefur keypt og hafa takmarka\u00f0an n\u00fdtingart\u00edma eru f\u00e6r\u00f0ar \u00e1kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun \u00fear sem vi\u00f0 \u00e1. Kostna\u00f0ur sem fellur til s\u00ed\u00f0ar er einungis eignf\u00e6r\u00f0ur ef hann eykur efnahagslegan framt\u00ed\u00f0ar\u00e1vinning sem felst\u00ed eign sem kostna\u00f0urinn var\u00f0ar. Annar kostna\u00f0ur, \u00fear \u00e1 me\u00f0al vegna vi\u00f0skiptavildar og v\u00f6rumerkja, semmyndast hefur innan samst\u00e6\u00f0unnar er f\u00e6r\u00f0ur \u00ed rekstrarreikning \u00feegar til hans er stofna\u00f0.\u00d3efnislegar eignir greinast \u00feannig:V\u00f6rumerkiVi\u00f0skipta - og vi\u00f0skipta - Hug-vild samb\u00f6nd b\u00fana\u00f0ur SamtalsKostna\u00f0arver\u00f0Kostna\u00f0arver\u00f0 1.1.2023 14.197 3.293 5.658 23.148 Breyting vegna kaupver\u00f0s\u00fatdeilingar 196 - - 196 Yfirteki\u00f0 vi\u00f0 kaup \u00e1 d\u00f3tturf\u00e9lagi - - 146 146 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu - - ( 207) ( 207)Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu - 134 1.192 1.325 \u00c1hrif gengisbreytinga erlendra gjaldmi\u00f0la( 5) - - ( 5)Kostna\u00f0arver\u00f0 31.12.2023 14.388 3.427 6.788 24.602 Lei\u00f0r\u00e9tt upphafssta\u00f0a - - 13 13 Breyting vegna kaupver\u00f0s\u00fatdeilingar ( 87) 131 - 44 Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu - 10 1.005 1.015 \u00c1hrif gengisbreytinga erlendra gjaldmi\u00f0la ( 31) - - ( 31)Kostna\u00f0arver\u00f0 31.12.2024 14.270 3.568 7.806 25.644 Afskriftir og vir\u00f0isr\u00fdrnunAfskriftir og vir\u00f0isr\u00fdrnun 1.1.2023 5.291 1.011 3.551 9.852 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu - - ( 181) ( 181)Afskrift \u00e1rsins - 207 651 858 Afskrifa\u00f0 alls 31.12.2023 5.291 1.218 4.021 10.530 Afskrift \u00e1rsins - 219 663 882 Vir\u00f0isr\u00fdrnun 1.161 - - 1.161Afskrifa\u00f0 alls 31.12.2024 6.452 1.437 4.685 12.574 B\u00f3kf\u00e6rt ver\u00f031.12.2023 9.097 2.209 2.766 14.073 31.12.2024 7.818 2.131 3.121 13.070 Afskriftarhlutf\u00f6ll - 3-11% 10-33%Sk\u00fdringar, frh.:12. \u00d3efnislegar eignir, frh.:Vir\u00f0isr\u00fdrnunarpr\u00f3f vegna sj\u00f3\u00f0skapandi einingar sem innihalda vi\u00f0skiptavildVi\u00f0skiptavild hefur veri\u00f0 sameinu\u00f0 inn \u00ed eina sj\u00f3\u00f0skapandi einingu fyrir framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs 2024. B\u00f3kf\u00e6rt ver\u00f0 vi\u00f0skiptavildar greinist \u00feannig:2024 2023Vi\u00f0skiptavild S\u00fdn hf. 8.194 8.194Vi\u00f0skiptavild Endor ehf. 677 707Vi\u00f0skiptavild Eignarhaldsf\u00e9lagsins Nj\u00e1lu ehf. 109 212 Vir\u00f0ir\u00fdrnun \u00e1rsins 1.161)( 0 Vi\u00f0skiptavild samtals 7.818 9.113\u00c1 fj\u00f3r\u00f0a \u00e1rsfj\u00f3r\u00f0ungi \u00e1rsins 2024 var kaupver\u00f0s\u00fatdeiling vegna kaupa \u00e1 Eignarhaldsf\u00e9laginu Nj\u00e1lu kl\u00e1ru\u00f0. \u00cdsamanbur\u00f0i vi\u00f0 br\u00e1\u00f0abirg\u00f0a\u00fatdeilingu, \u00fear sem kaupver\u00f0inu var \u00fathluta\u00f0 a\u00f0 fullu \u00e1 vi\u00f0skiptavild, leiddi\u00fatdeilingin til l\u00e6kkunar \u00e1 vi\u00f0skiptavild a\u00f0 fj\u00e1rh\u00e6\u00f0 131 millj. kr. og h\u00e6kkunar \u00e1 v\u00f6rumerki J\u00e1 um s\u00f6mu fj\u00e1rh\u00e6\u00f0.Tekjuskattsskuldbinding upp \u00e1 26 millj. kr. er reiknu\u00f0 \u00fat fr\u00e1 yfirver\u00f0i \u00f3efnislegra eigna. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 sj\u00f3\u00f0skapandi einingar var metin \u00fat fr\u00e1 n\u00fdtingarvir\u00f0i. N\u00fdtingarvir\u00f0i var \u00e1kvar\u00f0a\u00f0 \u00e1\u00feann h\u00e1tt a\u00f0 n\u00favir\u00f0a \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arfj\u00e1rstreymi mi\u00f0a\u00f0 vi\u00f0 \u00e1framhaldandi n\u00fdtingu einingunnar. Fj\u00e1rstreymivar byggt \u00e1 rekstrar\u00e1\u00e6tlun n\u00e6stu fimm \u00e1ra. Vir\u00f0isr\u00fdrnunarpr\u00f3f \u00e1 vi\u00f0skiptavild S\u00fdnar leiddi \u00ed lj\u00f3s vir\u00f0isr\u00fdrnun a\u00f0 fj\u00e1rh\u00e6\u00f0 1.161 millj. kr. Helsta \u00e1st\u00e6\u00f0avir\u00f0isr\u00fdrnunarinnar er h\u00e6kkun \u00e1 vegnum fj\u00e1rmagnskostna\u00f0i (WACC), sem f\u00f3r \u00far 11,8% \u00e1ri\u00f0 2023 \u00ed 12,8% \u00ed \u00e1r ens\u00fa h\u00e6kkun stafar fyrst og fremst af h\u00e6kkun \u00e1h\u00e6ttu\u00e1lags sem fylgir rekstri fjarskipta- og fj\u00f6lmi\u00f0lageirans.Einnig kemur til \u00e1hrifa a\u00f0 f\u00e9lagi\u00f0 hefur l\u00e6kka\u00f0 \u00e1\u00f0ur \u00fatgefnar horfur \u00ed rekstri \u00e1 \u00e1rinu 2025. Ni\u00f0ursta\u00f0a vir\u00f0isr\u00fdrnunarpr\u00f3fsins er \u00ed samr\u00e6mi vi\u00f0 g\u00f3\u00f0a reikningsskilavenju og endurspeglar \u00feaumarka\u00f0sskilyr\u00f0i sem f\u00e9lagi\u00f0 b\u00fdr vi\u00f0. H\u00fan hefur \u00fe\u00f3 ekki \u00e1hrif \u00e1 rekstrarh\u00e6fi f\u00e9lagsins til lengri t\u00edma, sj\u00f3\u00f0streymie\u00f0a l\u00e1naskilm\u00e1la. F\u00e9lagi\u00f0 mun halda \u00e1fram a\u00f0 fylgjast n\u00e1i\u00f0 me\u00f0 \u00fer\u00f3un m\u00e1la og a\u00f0laga rekstur sinn a\u00f0breyttum a\u00f0st\u00e6\u00f0um.Stu\u00f0st var vi\u00f0 eftirfarandi forsendur vi\u00f0 mat \u00e1 n\u00fdtingarvir\u00f0i vi\u00f0skiptavildar S\u00fdn hf.:2024 2023Nafnv\u00f6xtur tekna 2024 / 2023 0,5%) ( 0,4%Me\u00f0alv\u00f6xtur tekna 2025 til 2029 / 2024 til 2028 6,3% 4,9%Framt\u00ed\u00f0arv\u00f6xtur a\u00f0 teknu tilliti til ver\u00f0lags\u00fer\u00f3unar 4,5% 3,7%EBITDA me\u00f0alv\u00f6xtur 2025 til 2029 / 2024 til 2028 10,5% 11,6%\u00c1v\u00f6xtunarkrafa, WACC 12,8% 11,8%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__35": {
"value": "A\u00f0rar \u00f3efnislegar eignir sem samst\u00e6\u00f0an hefur keypt og hafa takmarka\u00f0an n\u00fdtingart\u00edma eru f\u00e6r\u00f0ar \u00e1kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun \u00fear sem vi\u00f0 \u00e1.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__37": {
"value": "Vir\u00f0isr\u00fdrnunarpr\u00f3f vegna sj\u00f3\u00f0skapandi einingar sem innihalda vi\u00f0skiptavildVi\u00f0skiptavild hefur veri\u00f0 sameinu\u00f0 inn \u00ed eina sj\u00f3\u00f0skapandi einingu fyrir framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs 2024. B\u00f3kf\u00e6rt ver\u00f0 vi\u00f0skiptavildar greinist \u00feannig:2024 2023Vi\u00f0skiptavild S\u00fdn hf. 8.194 8.194Vi\u00f0skiptavild Endor ehf. 677 707Vi\u00f0skiptavild Eignarhaldsf\u00e9lagsins Nj\u00e1lu ehf. 109 212 Vir\u00f0ir\u00fdrnun \u00e1rsins 1.161)( 0 Vi\u00f0skiptavild samtals 7.818 9.113\u00c1 fj\u00f3r\u00f0a \u00e1rsfj\u00f3r\u00f0ungi \u00e1rsins 2024 var kaupver\u00f0s\u00fatdeiling vegna kaupa \u00e1 Eignarhaldsf\u00e9laginu Nj\u00e1lu kl\u00e1ru\u00f0. \u00cdsamanbur\u00f0i vi\u00f0 br\u00e1\u00f0abirg\u00f0a\u00fatdeilingu, \u00fear sem kaupver\u00f0inu var \u00fathluta\u00f0 a\u00f0 fullu \u00e1 vi\u00f0skiptavild, leiddi\u00fatdeilingin til l\u00e6kkunar \u00e1 vi\u00f0skiptavild a\u00f0 fj\u00e1rh\u00e6\u00f0 131 millj. kr. og h\u00e6kkunar \u00e1 v\u00f6rumerki J\u00e1 um s\u00f6mu fj\u00e1rh\u00e6\u00f0.Tekjuskattsskuldbinding upp \u00e1 26 millj. kr. er reiknu\u00f0 \u00fat fr\u00e1 yfirver\u00f0i \u00f3efnislegra eigna. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 sj\u00f3\u00f0skapandi einingar var metin \u00fat fr\u00e1 n\u00fdtingarvir\u00f0i. N\u00fdtingarvir\u00f0i var \u00e1kvar\u00f0a\u00f0 \u00e1\u00feann h\u00e1tt a\u00f0 n\u00favir\u00f0a \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arfj\u00e1rstreymi mi\u00f0a\u00f0 vi\u00f0 \u00e1framhaldandi n\u00fdtingu einingunnar. Fj\u00e1rstreymivar byggt \u00e1 rekstrar\u00e1\u00e6tlun n\u00e6stu fimm \u00e1ra. Vir\u00f0isr\u00fdrnunarpr\u00f3f \u00e1 vi\u00f0skiptavild S\u00fdnar leiddi \u00ed lj\u00f3s vir\u00f0isr\u00fdrnun a\u00f0 fj\u00e1rh\u00e6\u00f0 1.161 millj. kr. Helsta \u00e1st\u00e6\u00f0avir\u00f0isr\u00fdrnunarinnar er h\u00e6kkun \u00e1 vegnum fj\u00e1rmagnskostna\u00f0i (WACC), sem f\u00f3r \u00far 11,8% \u00e1ri\u00f0 2023 \u00ed 12,8% \u00ed \u00e1r ens\u00fa h\u00e6kkun stafar fyrst og fremst af h\u00e6kkun \u00e1h\u00e6ttu\u00e1lags sem fylgir rekstri fjarskipta- og fj\u00f6lmi\u00f0lageirans.Einnig kemur til \u00e1hrifa a\u00f0 f\u00e9lagi\u00f0 hefur l\u00e6kka\u00f0 \u00e1\u00f0ur \u00fatgefnar horfur \u00ed rekstri \u00e1 \u00e1rinu 2025. Ni\u00f0ursta\u00f0a vir\u00f0isr\u00fdrnunarpr\u00f3fsins er \u00ed samr\u00e6mi vi\u00f0 g\u00f3\u00f0a reikningsskilavenju og endurspeglar \u00feaumarka\u00f0sskilyr\u00f0i sem f\u00e9lagi\u00f0 b\u00fdr vi\u00f0. H\u00fan hefur \u00fe\u00f3 ekki \u00e1hrif \u00e1 rekstrarh\u00e6fi f\u00e9lagsins til lengri t\u00edma, sj\u00f3\u00f0streymie\u00f0a l\u00e1naskilm\u00e1la. F\u00e9lagi\u00f0 mun halda \u00e1fram a\u00f0 fylgjast n\u00e1i\u00f0 me\u00f0 \u00fer\u00f3un m\u00e1la og a\u00f0laga rekstur sinn a\u00f0breyttum a\u00f0st\u00e6\u00f0um.Stu\u00f0st var vi\u00f0 eftirfarandi forsendur vi\u00f0 mat \u00e1 n\u00fdtingarvir\u00f0i vi\u00f0skiptavildar S\u00fdn hf.:2024 2023Nafnv\u00f6xtur tekna 2024 / 2023 0,5%) ( 0,4%Me\u00f0alv\u00f6xtur tekna 2025 til 2029 / 2024 til 2028 6,3% 4,9%Framt\u00ed\u00f0arv\u00f6xtur a\u00f0 teknu tilliti til ver\u00f0lags\u00fer\u00f3unar 4,5% 3,7%EBITDA me\u00f0alv\u00f6xtur 2025 til 2029 / 2024 til 2028 10,5% 11,6%\u00c1v\u00f6xtunarkrafa, WACC 12,8% 11,8%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__38": {
"value": "Sameiningar f\u00e9laga\u00c1 2023 \u00e1rinu keypti f\u00e9lagi\u00f0 allt hlutaf\u00e9 \u00ed Eignarhaldsf\u00e9laginu Nj\u00e1lu ehf., m\u00f3\u00f0urf\u00e9lags J\u00e1 hf. Me\u00f0 kaupunum erstyrkt enn frekar vi\u00f0 augl\u00fdsingami\u00f0la samst\u00e6\u00f0unnar og \u00fe\u00e1 ver\u00f0ur til n\u00fd tekjusto\u00f0 \u00ed \u00fej\u00f3nustu vi\u00f0 fyrirt\u00e6ki ogeinstaklinga m.a. \u00ed kringum s\u00fdnileika og s\u00f6lutorg. Yfirt\u00f6kudagur \u00ed vi\u00f0skiptunum er 1. okt\u00f3ber 2023 og errekstur Eignarhaldsf\u00e9lagins Nj\u00e1lu ehf. me\u00f0talinn \u00ed samst\u00e6\u00f0u S\u00fdnar hf. fr\u00e1 \u00feeim t\u00edma. Gjaldf\u00e6r\u00f0ur kostna\u00f0urvegna kaupanna nam 28 millj. kr. og er f\u00e6r\u00f0ur me\u00f0al rekstrarkostna\u00f0ar \u00ed rekstrarreikningi.\u00c1hrif Eignarhaldsf\u00e9lagsins Nj\u00e1lu \u00e1 rekstur samst\u00e6\u00f0unnar voru 129,3 millj. kr. tekjur og 7,1 millj. kr. \u00e1 hagna\u00f0\u00e1rsins 2023. S\u00e9 mi\u00f0a\u00f0 vi\u00f0 a\u00f0 yfirt\u00f6kudagur hafi veri\u00f0 1. jan\u00faar 2023 hef\u00f0u \u00e1hrifin veri\u00f0 522,4 millj. kr. \u00e1 tekjurog 58,3 millj. kr. \u00e1 hagna\u00f0 \u00e1rsins.Sk\u00fdringar, frh.:",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__39-1": {
"value": "Sala \u00e1 hluta af starfsemi Endor ehf.\u00deann 1. okt\u00f3ber 2024 undirritu\u00f0u S\u00fdn hf. og Hexatronic kaupsamning um hluta af starfsemi Endor ehf.Vi\u00f0mi\u00f0unardagur vi\u00f0skiptanna var \u00feann 20. september sl. og hluti kaupver\u00f0sins var greiddur \u00ed byrjunokt\u00f3ber. Hagna\u00f0ur af s\u00f6lu starfseminnar nam 160 millj. kr. Vi\u00f0skiptin var\u00f0a a\u00f0allega al\u00fej\u00f3\u00f0lega starfsemiEndor ehf. og st\u00e6rri innlenda vi\u00f0skiptavini sem n\u00fdta s\u00e9r s\u00e9rh\u00e6f\u00f0ar mi\u00f0l\u00e6gar gagnaveralausnir. Markmi\u00f0s\u00f6lunnar er a\u00f0 styrkja enn frekar lausnaframbo\u00f0 Endor ehf. fyrir vi\u00f0skiptavini s\u00edna me\u00f0 framt\u00ed\u00f0arsamvinnu vi\u00f0Hexatronic.Rekstur \u00e1 seldu starfsemi Endor ehf., er n\u00fa tilgreindur \u00ed einni l\u00ednu \u00ed rekstrarreikningi sem afl\u00f6g\u00f0 starfsemi.Samanbur\u00f0art\u00f6lum \u00e1 \u00e1rinu 2023 hefur veri\u00f0 breytt til samr\u00e6mis \u00ed rekstrarreikningi og sj\u00f3\u00f0streymi. Afkoma seldu starfseminnar \u00e1 t\u00edmabilinu er eftirfarandi2024 2023Tekjur 1.331 2.272Sala innan samst\u00e6\u00f0u ( 307) ( 543)Ytri tekjur 1.023 1.729Gj\u00f6ld 1.282 2.124Gj\u00f6ld innan samst\u00e6\u00f0u ( 307) ( 542)Ytri gj\u00f6ld 975 1.582Hagna\u00f0ur fyrir skatta 49 148S\u00f6luhagna\u00f0ur 160 0Skattar ( 47) ( 18)Samtals \u00e1hrif af aflag\u00f0ri starfsemi162 130\u00c1hrif af s\u00f6lu starfsemi Endor ehf. \u00e1 efnahagsreikning samst\u00e6\u00f0unnar greinist \u00feannig:Afnotar\u00e9ttur ( 233)Vi\u00f0skiptakr\u00f6fur ( 1)Handb\u00e6rt f\u00e9 ( 64)Tekjuskattsinneign ( 14)Leiguskuldbindingar 242 Vi\u00f0skiptaskuldir og a\u00f0rar skuldir 2 Hreinar eignir og skuldir ( 68)\u00deann 20. desember 2022 undirritu\u00f0u S\u00fdn hf. og Lj\u00f3slei\u00f0arinn ehf. kaupsamning um kaup Lj\u00f3slei\u00f0arans \u00e1stofnneti S\u00fdnar og langt\u00edma \u00fej\u00f3nustusamning milli f\u00e9laganna. Umsami\u00f0 kaupver\u00f0 var 3.000 millj. kr., 1.000millj. kr. var greitt \u00e1 \u00e1rinu 2023 og 2.000 millj. kr. \u00e1 \u00e1rinu 2024. Kaupsamningsgrei\u00f0sla var innt af hendi \u00ed\u00e1f\u00f6ngum og voru 1.000 millj. kr. greiddar \u00e1 \u00e1rinu 2023 og 2.000 millj. kr. \u00e1 \u00e1rinu 2024. Hinar seldu eignir vorub\u00f3kf\u00e6r\u00f0ar \u00e1 564 millj. kr. \u00ed lok \u00e1rs 2022 og nam s\u00f6luhagna\u00f0ur 2.436 millj. kr. \u00e1 \u00e1rinu 2023. Samhli\u00f0a kaupsamningi var ger\u00f0ur \u00fej\u00f3nustusamningur milli f\u00e9laganna til 12 \u00e1ra um heilds\u00f6lua\u00f0gang og\u00fej\u00f3nustu yfir bur\u00f0ar- og a\u00f0gangsnet Lj\u00f3slei\u00f0arans, sem og \u00fej\u00f3nustu um internettengingar til \u00fatlanda. Sk\u00fdringar, frh.:",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__40": {
"value": "Eignarhlutir \u00ed f\u00e9l\u00f6gumEignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gum eru f\u00e6r\u00f0ir me\u00f0 hlutdeildara\u00f0fer\u00f0. Hlutdeildarf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear semf\u00e9lagi\u00f0 hefur veruleg \u00e1hrif \u00e1 fj\u00e1rhags- og rekstrarstefnu, en ekki yfirr\u00e1\u00f0. Hlutdeildarf\u00e9l\u00f6g eru upphaflega f\u00e6r\u00f0\u00e1 kostna\u00f0arver\u00f0i sem innifelur vi\u00f0skiptakostna\u00f0. Eftir upphaflega skr\u00e1ningu er hlutdeild samst\u00e6\u00f0unnar \u00edafkomu og heildarafkomu hlutdeildarf\u00e9laga f\u00e6r\u00f0 \u00ed samst\u00e6\u00f0ureikninginn \u00fear til verulegum \u00e1hrifum e\u00f0asameiginlegum yfirr\u00e1\u00f0um l\u00fdkur. Eignahlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum eru f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i ef til eru \u00e1rei\u00f0anlegar uppl\u00fdsingar um gangvir\u00f0i, en annars\u00e1 kostna\u00f0arver\u00f0i.2024 2023B\u00f3kf\u00e6rt ver\u00f0 hlutdeildarf\u00e9laga 1.1. 56 56 B\u00f3kf\u00e6rt ver\u00f0 hlutdeildarf\u00e9laga 31.12. 56 56 Eignarhlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum 118 118 Selt \u00e1 \u00e1rinu ( 18) -Gangvir\u00f0isbreyting( 71) -B\u00f3kf\u00e6rt ver\u00f0 eignarhluta \u00ed f\u00e9l\u00f6gum 31.12. 85 174",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__41-1": {
"value": "S\u00fdningarr\u00e9ttirS\u00fdningarr\u00e9ttir samanstanda af eigin framlei\u00f0slu og a\u00f0keyptum s\u00fdningarr\u00e9ttum. S\u00fdningarr\u00e9ttir eru f\u00e6r\u00f0ir \u00e1kostna\u00f0arver\u00f0i a\u00f0 vi\u00f0b\u00e6ttum beinum kostna\u00f0i vi\u00f0 a\u00f0 koma eigninni \u00ed n\u00fdtingarh\u00e6ft form. Innlendir ogerlendir s\u00fdningarr\u00e9ttir eru afskrifa\u00f0ir mi\u00f0a\u00f0 vi\u00f0 metinn n\u00fdtingart\u00edma \u00feeirra. N\u00fdtingart\u00edmi er metinn \u00fat fr\u00e1 e\u00f0lir\u00e9ttindanna (l\u00ednuleg og/e\u00f0a SVOD) og samningst\u00edma. Vi\u00f0 \u00fea\u00f0 mat er horft \u00e1 \u00feann t\u00edma sem r\u00e9tturinn er talinnskila f\u00e9laginu efnahagslegum \u00e1vinningi. Afskrift \u00e1 s\u00fdningarr\u00e9ttum hefst \u00feegar f\u00e9lagi\u00f0 hefur fengi\u00f0 efni afhenttil s\u00fdninga. S\u00fdningarr\u00e9ttir vegna \u00ed\u00fer\u00f3ttaefnis eru afskrifa\u00f0ir \u00feegar vi\u00f0bur\u00f0urinn er s\u00fdndur. Sk\u00fdringar, frh.:16.S\u00fdningarr\u00e9ttirS\u00fdningarr\u00e9ttir greinast \u00feannig: 2024 2023B\u00f3kf\u00e6rt ver\u00f0 1.1. 2.008 1.809Keyptir erlendir s\u00fdningarr\u00e9ttir 1.333 1.580 Keypt innlent efni 875 854Afskrift \u00e1rsins ( 1.789) ( 2.236)B\u00f3kf\u00e6rt ver\u00f0 31.12. 2.427 2.008\u00cd \u00e1rslok 2024 nam skuldbinding vegna s\u00fdningarr\u00e9tta utan efnahags 1.585 millj. kr. (2023: 1.799 millj. kr.). S\u00fdnhefur gert langt\u00edmasamning um kaup \u00e1 s\u00fdningar\u00e9tti fyrir Enska boltann. Vegna samkeppnise\u00f0lis i\u00f0na\u00f0arinsg\u00e6ti birting n\u00e1kv\u00e6mra fj\u00e1rhagslegra skuldbindinga \u00ed tengslum vi\u00f0 samninginn haft alvarleg \u00e1hrif \u00e1samningsst\u00f6\u00f0u fyrirt\u00e6kisins \u00ed framt\u00ed\u00f0inni gagnvart r\u00e9tth\u00f6fum og samkeppnisa\u00f0ilum. \u00dev\u00ed birtir f\u00e9lagi\u00f0 ekki\u00edtarleg fj\u00e1rhagsleg skilyr\u00f0i samningsins.S\u00fdn hf. (\u201ef\u00e9lagi\u00f0\u201c) \u00e1 \u00ed m\u00e1larekstri vi\u00f0 einstaklinga, \u00f6nnur f\u00e9l\u00f6g og eftirlitsstofnanir \u00ed \u00edslenskum fjarskipta- ogfj\u00f6lmi\u00f0lamarka\u00f0i. F\u00e9lagi\u00f0 f\u00e6rir skuldbindingar og/e\u00f0a kr\u00f6fur vegna m\u00e1larekstur \u00feegar h\u00e6gt er a\u00f0 metaframt\u00ed\u00f0ar grei\u00f0slur og \u00e1vinning me\u00f0 \u00e1\u00fereifanlegum h\u00e6tti. Vegna \u00f3vissu um framt\u00ed\u00f0ar\u00fer\u00f3un m\u00e1larekstrar,ni\u00f0urst\u00f6\u00f0ur d\u00f3msm\u00e1la, \u00farskur\u00f0i, \u00e1fr\u00fdjanir og s\u00e6ttir \u00ed m\u00e1lum geta ni\u00f0urst\u00f6\u00f0ur m\u00e1la leitt til vi\u00f0b\u00f3tarskuldbindinga og kostna\u00f0ar fyrir f\u00e9lagi\u00f0. Einnig kann f\u00e9lagi\u00f0 a\u00f0 eignast d\u00e6mdar kr\u00f6fur \u00e1 hendur \u00feri\u00f0jua\u00f0ilum, sbr. m\u00e1l E-5072/2022 a\u00f0 ne\u00f0an. N\u00fa ver\u00f0ur ger\u00f0 grein fyrir helsta m\u00e1larekstri \u00fear sem S\u00fdn \u00e1 beinnae\u00f0a \u00f3beinna hagsmuna a\u00f0 g\u00e6ta:S\u00edminn gegn Fjarskiptastofu, S\u00fdn hf. og Gagnaveitu Reykjav\u00edkur ehf., og gagns\u00f6k\u00cd h\u00e9ra\u00f0sd\u00f3msm\u00e1li nr. E-3251/2018 ger\u00f0i stefnandi, S\u00edminn hf., kr\u00f6fu um a\u00f0 \u00e1kv\u00f6r\u00f0un Fjarskiptastofu nr.10/2018 yr\u00f0i felld \u00far gildi \u00ed heild sinni, en til vara a\u00f0 6. tl. \u00e1kv\u00f6r\u00f0unarinnar, um \u00e1lagningu stj\u00f3rnvaldssektar \u00e1S\u00edmann hf., yr\u00f0i felldur \u00far gildi e\u00f0a sektarfj\u00e1rh\u00e6\u00f0in l\u00e6kku\u00f0. \u00c1greiningur m\u00e1lsins l\u00fdtur a\u00f0 t\u00falkun \u00e1 \u00e1kv\u00e6\u00f0i 5.mgr. 45. gr. laga um fj\u00f6lmi\u00f0la nr. 38/2011 og hvort S\u00edminn hf. hafi broti\u00f0 gegn \u00e1kv\u00e6\u00f0inu me\u00f0 \u00fev\u00ed a\u00f0 bj\u00f3\u00f0aeing\u00f6ngu upp \u00e1 efnisveitu s\u00edna til \u00feeirra sem keyptu fjarskipta\u00fej\u00f3nustu hj\u00e1 samst\u00e6\u00f0u S\u00edmans hf., me\u00f0 \u00fea\u00f0 a\u00f0markmi\u00f0i a\u00f0 n\u00e1 vi\u00f0skiptavinum \u00ed fjarskipta\u00fej\u00f3nustu. D\u00f3mur var upphaflega kve\u00f0inn upp \u00ed h\u00e9ra\u00f0i 1. j\u00fal\u00ed 2020.Me\u00f0 d\u00f3mi H\u00e6star\u00e9ttar \u00ed m\u00e1li nr. 50/2022 fr\u00e1 31. ma\u00ed 2023 voru s\u00e1 d\u00f3mur, og d\u00f3mur Landsr\u00e9ttar \u00ed m\u00e1li nr.438/2020 fr\u00e1 24. j\u00fan\u00ed 2022, \u00f3merktir og m\u00e1linu v\u00edsa\u00f0 aftur heim \u00ed h\u00e9ra\u00f0 til l\u00f6glegrar me\u00f0fer\u00f0ar. D\u00f3mur f\u00e9ll a\u00f0n\u00fdju \u00ed h\u00e9ra\u00f0sd\u00f3mi 1. febr\u00faar 2024 \u00fear sem d\u00f3mkr\u00f6fum S\u00edmans var hafna\u00f0 a\u00f0 \u00f6\u00f0ru leyti en \u00fev\u00ed a\u00f0 felldur var \u00far gildi 6. tl. \u00e1kv. Fjarskiptastofu nr. 10/2018 um stj\u00f3rnvaldssekt \u00e1 hendur S\u00edmanum a\u00f0 upph\u00e6\u00f0 9.000.000kr\u00f3na. M\u00e1lskostna\u00f0ur var felldur ni\u00f0ur. N\u00fa liggur fyrir a\u00f0 m\u00e1linu var ekki \u00e1fr\u00fdja\u00f0 og \u00fear me\u00f0 er genginnendanlegur d\u00f3mur um a\u00f0 S\u00edminn ger\u00f0ist brotlegur vi\u00f0 5. mgr. 45. gr. fj\u00f6lmi\u00f0lalaga. Skapar s\u00e1 d\u00f3mursakargrundv\u00f6ll fyrir b\u00f3taskyldu S\u00edmans, sbr. h\u00e9r a\u00f0 ne\u00f0an. Ska\u00f0ab\u00f3takr\u00f6fur gegn S\u00edmanum hf. \u00cd m\u00e1li nr. E-2362/2020 ger\u00f0i f\u00e9lagi\u00f0 ska\u00f0ab\u00f3takr\u00f6fu \u00e1 hendur S\u00edmanum hf. vegna fj\u00e1rtj\u00f3ns sem S\u00edminn hf. ollif\u00e9laginu \u00ed tengslum vi\u00f0 brot gegn 5. mgr. 45. gr. laga um fj\u00f6lmi\u00f0la nr. 38/2011 vegna t\u00edmabilsins 1. okt. 2015 til1. des. 2017. Byggir f\u00e9lagi\u00f0 \u00e1 \u00fev\u00ed a\u00f0 brot S\u00edmans hf. gegn framangreindu laga\u00e1kv\u00e6\u00f0i hafi skila\u00f0 S\u00edmanum hf.miklum \u00e1vinningi \u00ed formi aukinna fjarskiptavi\u00f0skipta og valdi\u00f0 f\u00e9laginu samsvarandi tj\u00f3ni. H\u00e1ttsemi S\u00edmans hf.hafi veri\u00f0 sakn\u00e6m og \u00f3l\u00f6gm\u00e6t og tj\u00f3n f\u00e9lagsins s\u00e9 sennileg aflei\u00f0ing hennar. D\u00f3mkrafan \u00ed m\u00e1linu byggir \u00e1matsger\u00f0 d\u00f3mkvaddra matsmanna, dags. 17. mars 2020, sbr. matsm\u00e1l nr. M-2957/2019. A\u00f0alkrafa f\u00e9lagsins erum grei\u00f0slu \u00e1 125.084.713 kr\u00f3num auk vaxta og dr\u00e1ttarvaxta, 1. varakrafa um grei\u00f0slu \u00e1 100.067.773 kr\u00f3numauk vaxta og dr\u00e1ttarvaxta, 2. varakrafa um grei\u00f0slu \u00e1 75.050.829 kr\u00f3num auk vaxta og dr\u00e1ttarvaxta og 3.varakrafa um grei\u00f0slu b\u00f3ta a\u00f0 \u00e1litum skv. mati d\u00f3msins auk dr\u00e1ttarvaxta, allt eins og n\u00e1nar er raki\u00f0 \u00ed stefnum\u00e1lsins. \u00de\u00e1 er ger\u00f0 krafa um m\u00e1lskostna\u00f0 \u00far hendi S\u00edmans hf. S\u00edminn hf. kraf\u00f0ist s\u00fdknu og m\u00e1lskostna\u00f0ar \u00farhendi f\u00e9lagsins. \u00de\u00e1 var ger\u00f0 krafa um m\u00e1lskostna\u00f0 \u00far hendi S\u00edmans. S\u00edminn kraf\u00f0ist s\u00fdknu og m\u00e1lskostna\u00f0ar\u00far hendi f\u00e9lagsins. D\u00f3mur f\u00e9ll \u00ed h\u00e9ra\u00f0i 19. feb. 2024 \u00fear sem fallist var \u00e1 \u00feri\u00f0ju varakr\u00f6fu S\u00fdnar \u00ed m\u00e1linu ogS\u00edmanum var gert a\u00f0 grei\u00f0a f\u00e9laginu 16.597.626 kr\u00f3nur auk dr\u00e1ttarvaxta fr\u00e1 7. apr\u00edl 2020 til grei\u00f0sludagsvegna \u00f3l\u00f6gm\u00e6tra og sakn\u00e6mra marka\u00f0sa\u00f0ger\u00f0a. \u00de\u00e1 var S\u00edmanum gert a\u00f0 grei\u00f0a S\u00fdn 3.500.000 kr\u00f3nur \u00edm\u00e1lskostna\u00f0. F\u00e9lagi\u00f0 hefur \u00e1fr\u00fdja\u00f0 m\u00e1linu til Landsr\u00e9ttar og gerir kr\u00f6fur um h\u00e6rri b\u00f3tafj\u00e1rh\u00e6\u00f0. Ska\u00f0ab\u00f3takr\u00f6fur gegn S\u00edmanum hf. \u00cd m\u00e1li nr. E-5072/2022 hefur ger\u00f0i f\u00e9lagi\u00f0 ska\u00f0ab\u00f3takr\u00f6fu \u00e1 hendur S\u00edmanum hf. vegna fj\u00e1rtj\u00f3ns sem S\u00edminnhf. haf\u00f0i valdi\u00f0 f\u00e9laginu \u00ed tengslum vi\u00f0 brot gegn 5. mgr. 45. gr. laga um fj\u00f6lmi\u00f0la nr. 38/2011,samkeppnisl\u00f6gum nr. 44/2005 e\u00f0a gegn tilteknum \u00e1kv\u00e6\u00f0um skilyr\u00f0a s\u00e1tta sem S\u00edminn hf. hafi gert vi\u00f0samkeppnisyfirv\u00f6ld, vegna t\u00edmabilsins 2. des. 2017 til 31. des. 2019. Byggir f\u00e9lagi\u00f0 \u00e1 \u00fev\u00ed a\u00f0 brot S\u00edmans hf. hafiskila\u00f0 S\u00edmanum hf. miklum \u00e1vinningi \u00ed formi aukinna fjarskiptavi\u00f0skipta og valdi\u00f0 f\u00e9laginu samsvarandi tj\u00f3ni.H\u00e1ttsemi S\u00edmans hf. hafi veri\u00f0 sakn\u00e6m og \u00f3l\u00f6gm\u00e6t og tj\u00f3n f\u00e9lagsins s\u00e9 sennileg aflei\u00f0ing hennar. D\u00f3mkrafan\u00ed m\u00e1linu byggir \u00e1 matsger\u00f0 d\u00f3mkvaddra matsmanna, dags. 3. \u00e1g\u00fast 2022, sbr. matsm\u00e1l nr. M-3261/2021.A\u00f0alkrafa f\u00e9lagsins er um grei\u00f0slu \u00e1 270.027.938 kr\u00f3num auk vaxta og dr\u00e1ttarvaxta, 1. varakrafa um grei\u00f0slu\u00e1 216.022.351 kr\u00f3nu auk vaxta og dr\u00e1ttarvaxta, 2. varakrafa um grei\u00f0slu \u00e1 162.016.763 kr\u00f3num auk vaxta ogdr\u00e1ttarvaxta, og 3. varakrafa um grei\u00f0slu b\u00f3ta a\u00f0 \u00e1litum skv. mati d\u00f3msins auk dr\u00e1ttarvaxta, allt eins ogn\u00e1nar er raki\u00f0 \u00ed stefnu m\u00e1lsins. \u00de\u00e1 er ger\u00f0 krafa um m\u00e1lskostna\u00f0 \u00far hendi S\u00edmans hf. S\u00edminn hf. kraf\u00f0ista\u00f0allega fr\u00e1v\u00edsunar og til vara s\u00fdknu, auk m\u00e1lskostna\u00f0ar. Fr\u00e1v\u00edsunarkr\u00f6fu S\u00edmans hf. var hafna\u00f0. Efnisd\u00f3murvar s\u00ed\u00f0an kve\u00f0inn upp \u00ed h\u00e9ra\u00f0i \u00feann 6. jan\u00faar 2025 \u00fear sem fallist var \u00e1 \u00feri\u00f0ju varakr\u00f6fu S\u00fdnar \u00ed m\u00e1linu ogS\u00edmanum var gert a\u00f0 grei\u00f0a f\u00e9laginu 33.940.713 kr\u00f3nur auk dr\u00e1ttarvaxta fr\u00e1 3. n\u00f3vember 2022 tilgrei\u00f0sludags vegna \u00f3l\u00f6gm\u00e6tra og sakn\u00e6mra marka\u00f0sa\u00f0ger\u00f0a. \u00de\u00e1 var S\u00edmanum gert a\u00f0 grei\u00f0a S\u00fdn2.500.000 kr\u00f3nur \u00ed m\u00e1lskostna\u00f0. \u00c1fr\u00fdjunarfrestur er n\u00fa \u00fatrunninn og hvorugur m\u00e1lsa\u00f0ili skaut m\u00e1linu tilLandr\u00e9ttar. M\u00e1 \u00fev\u00ed gera r\u00e1\u00f0 fyrir tekjuf\u00e6rslu vegna \u00feessa m\u00e1ls \u00e1 fyrsta \u00e1rsfj\u00f3r\u00f0ungi 2025. Sk\u00fdringar, frh.:30. \u00d6nnur m\u00e1l frh.:S\u00fdn gegn Fjarskiptastofu, S\u00edmanum hf., M\u00edlu hf., Nova hf. og Lj\u00f3slei\u00f0aranum\u00cd m\u00e1li nr. E-1846/2021 ger\u00f0i f\u00e9lagi\u00f0 kr\u00f6fu um a\u00f0 felldur ver\u00f0i \u00far gildi me\u00f0 d\u00f3mi \u00farskur\u00f0ur \u00farskur\u00f0arnefndarfjarskipta- og p\u00f3stm\u00e1la \u00ed m\u00e1li nr. 7/2019. Me\u00f0 \u00farskur\u00f0i s\u00ednum felldi \u00farskur\u00f0arnefndin \u00far gildi \u00e1kv\u00f6r\u00f0unFjarskiptastofnunar \u00ed m\u00e1li nr. 27/2019, en me\u00f0 \u00feeirri \u00e1kv\u00f6r\u00f0un haf\u00f0i stofnunin lagt stj\u00f3rnvaldssekt \u00e1 S\u00edmannhf. vegna \u00feess sem stofnunin taldi vera brot \u00e1 5. mgr. 45. gr. laga nr. 38/2011 um fj\u00f6lmi\u00f0la sem bannarfj\u00f6lmi\u00f0laveitu fortakslaust a\u00f0 beina vi\u00f0skiptum vi\u00f0skiptamanna sinna a\u00f0 tengdu fjarskiptafyrirt\u00e6ki. Taldistofnunin S\u00edmann hf. hafa gerst sekan um \u00feetta me\u00f0 marka\u00f0sa\u00f0ger\u00f0um s\u00ednum allt fram til 1. okt. 2019. Hinnum\u00fer\u00e6tti \u00farskur\u00f0ur bygg\u00f0i einkum \u00e1 \u00feeirri forsendu a\u00f0 formlegir annmarkar v\u00e6ru \u00e1 \u00e1kv\u00f6r\u00f0unFjarskiptastofnunar. F\u00e9lagi\u00f0 taldi forsendur \u00farskur\u00f0arins ekki standast \u00fear sem a\u00f0ger\u00f0ir S\u00edmans hf. hafi fali\u00f0 \u00eds\u00e9r brot gegn 5. mgr. 45. gr. laga nr. 38/2011 og h\u00f6f\u00f0a\u00f0i \u00fev\u00ed m\u00e1l til \u00f3gildingar hans. R\u00e9tt er a\u00f0 halda \u00fev\u00ed tilhaga a\u00f0 Fjarskiptastofnun h\u00f6f\u00f0a\u00f0i einnig m\u00e1l \u00ed \u00feessum sama tilgangi og voru m\u00e1lin sameinu\u00f0. Me\u00f0 d\u00f3mis\u00ednum \u00feann 28. okt\u00f3ber 2024 f\u00e9llst H\u00e9ra\u00f0sd\u00f3mur Reykjav\u00edkur \u00e1 d\u00f3mkr\u00f6fur S\u00fdnar hf. og felldi \u00far gildi \u00farskur\u00f0\u00farskur\u00f0arnefndar fjarskiptam\u00e1la. \u00dear me\u00f0 tekur \u00e1kv\u00f6r\u00f0un PFS \u00ed m\u00e1li nr. 27/2019 aftur gildi, en samkv\u00e6mthenni taldist S\u00edminn brotlegur vi\u00f0 5. mgr. 45. gr. fj\u00f6lmi\u00f0lalaga. M\u00e1l fyrir eftirlitsstofunumFramt\u00ed\u00f0ar skuldbindingar e\u00f0a kr\u00f6fur\u00c1 hverjum t\u00edma kunna \u00fdmis m\u00e1l vera rekin fyrir hinum \u00fdmsu innlendu eftirlitsa\u00f0ilum. \u00cd engu tilviki hafa veri\u00f0bo\u00f0a\u00f0ar sektar\u00e1kvar\u00f0anir e\u00f0a a\u00f0rar mj\u00f6g \u00ed\u00feyngjandi a\u00f0ger\u00f0ir. \u00cd m\u00e1li nr. 3/2024 hefur Fj\u00f6lmi\u00f0lanefnd lagt \u00e1stj\u00f3rnvaldssekt a\u00f0 fj\u00e1rh\u00e6\u00f0 1.500.000 kr\u00f3nur vegna meintra vi\u00f0skiptabo\u00f0a fyrir nik\u00f3t\u00ednv\u00f6rur \u00e1 \u00fatvarpsst\u00f6\u00f0inniFM957.\u00de\u00e1 sendi Fj\u00e1rm\u00e1laeftirlit Se\u00f0labanka \u00cdslands ni\u00f0urst\u00f6\u00f0ubr\u00e9f, dags. 13. desember 2024 vegna m\u00e1ls \u00ed tengslumvi\u00f0 opinbera birtingu uppl\u00fdsinga um starfslok fyrrum forstj\u00f3ra S\u00fdnar hf. Taldi Fj\u00e1rm\u00e1laeftirliti\u00f0 ekki \u00e1st\u00e6\u00f0u tila\u00f0 beita vi\u00f0url\u00f6gum me\u00f0 tilliti til e\u00f0lis og umfangs m\u00e1lsins. Farskiptastofa t\u00f3k \u00e1kv\u00f6r\u00f0un \u00ed m\u00e1li nr. 13/2024 vegna \u00e1greinings um kostna\u00f0 vegna ney\u00f0arbo\u00f0a. S\u00ed\u00f0astli\u00f0i\u00f0sumar barst Fjarskiptastofu erindi fr\u00e1 Ney\u00f0arl\u00ednunni ohf. \u00fear sem \u00f3ska\u00f0 var eftir \u00fev\u00ed a\u00f0 stofnunin sk\u00fdr\u00f0i beturinntak 99. gr. fjarskiptalaga en \u00e1kv\u00e6\u00f0i\u00f0 var\u00f0ar skyldu fjarskiptaf\u00e9laga til a\u00f0 senda skv. bei\u00f0ni almannavarnaog vi\u00f0brag\u00f0sa\u00f0ila um farnetskerfi s\u00edn vi\u00f0varanir um yfirvofandi e\u00f0a yfirstandandi ney\u00f0ar\u00e1stand \u00e1nendurgjalds. \u00dear sem upp var kominn \u00e1greiningur milli Ney\u00f0arl\u00ednunnar og fjarskiptafyrirt\u00e6kjanna S\u00edmans hf. og S\u00fdnar hf.um grei\u00f0slu reikninga vegna ney\u00f0arbo\u00f0a taldi Fjarskiptastofa a\u00f0 r\u00e9tt v\u00e6ri a\u00f0 stofnunin leysti \u00far deilunni me\u00f0\u00e1kv\u00f6r\u00f0un. Stofnunin horf\u00f0i til \u00feess a\u00f0 stj\u00f3rnv\u00f6ld leysa almennt ekki \u00far tilteknu \u00e1greiningsm\u00e1li me\u00f0lei\u00f0beiningum til a\u00f0ila sem \u00fea\u00f0 treystir \u00e1 a\u00f0 a\u00f0ilar hl\u00edti og g\u00e6ta \u00feyrfti a\u00f0 h\u00e6fi stofnunarinnar ef til formlegrar\u00farlausnar k\u00e6mi \u00e1 seinni stigum.Ni\u00f0ursta\u00f0a Fjarskiptastofu \u00ed m\u00e1linu var tv\u00ed\u00fe\u00e6tt, annars vegar taldi stofnunin a\u00f0 Ney\u00f0arl\u00ednunni v\u00e6ri \u00f3skylt a\u00f0senda formlega bei\u00f0ni til fjarskiptafyrirt\u00e6kja fyrirfram um a\u00f0 ney\u00f0arbo\u00f0 yr\u00f0u endurgjaldslaus \u00e1\u00f0ur en \u00feauv\u00e6ru send \u00fat. Hins vegar taldi stofnunin a\u00f0 fjarskiptafyrirt\u00e6kjunum v\u00e6ri heimilt a\u00f0 gefa \u00fat reikninga til handaNey\u00f0arl\u00ednunni vegna \u00fatlag\u00f0s kostna\u00f0ar vegna l\u00fakninga- og reikigjalda, \u00fear sem 99. gr. fjarskiptalaga v\u00e6ri ekki\u00e6tla\u00f0 a\u00f0 hr\u00f3fla vi\u00f0 gjaldt\u00f6ku skv. 53. og 54. gr. fjarskiptalaga. Sl\u00edkur kostna\u00f0ur f\u00e9lli ekki undir or\u00f0alagi\u00f0 \u201e\u00e1nendurgjalds\u201c samkv\u00e6mt 99. gr. fjarskiptalaga. Ney\u00f0arl\u00ednan hefur bori\u00f0 \u00e1kv\u00f6r\u00f0un Fjarskiptastofu undir\u00farskur\u00f0arnefnd fjarskipta- og p\u00f3stm\u00e1la. M\u00e1lskoti\u00f0 frestar hins vegar ekki r\u00e9ttar\u00e1hrifum \u00e1kv\u00f6r\u00f0unarFjarskiptastofu og S\u00fdn hf. hefur \u00fev\u00ed \u00f6\u00f0last kr\u00f6fu \u00e1 Ney\u00f0arl\u00ednuna vegna undangenginna \u00e1ra. Unni\u00f0 er a\u00f0umfangsmati kr\u00f6funnar. \u00deann 23. jan\u00faar 2025 barst S\u00fdn hf. br\u00e9f fr\u00e1 Samkeppniseftirlitinu \u00fear sem uppl\u00fdst var um tafir \u00e1 afgrei\u00f0sluerindis Nova hf. og S\u00edmans hf. vegna S\u00fdnar hf. og Fj\u00f6lskyldupakka Vodafone. F\u00e9l\u00f6gin kv\u00f6rtu\u00f0u yfir m\u00f6gulegubroti S\u00fdnar \u00e1 s\u00e1tt vi\u00f0 Samkeppniseftirliti\u00f0, sbr. \u00e1kv\u00f6r\u00f0un nr. 42/2017. Uppl\u00fdst var a\u00f0 Samkeppniseftirliti\u00f0vonist til a\u00f0 m\u00e1li\u00f0 ver\u00f0i teki\u00f0 til afgrei\u00f0slu innan fj\u00f6gurra m\u00e1na\u00f0a. Ekkert bendir \u00e1 \u00feessu stigi til \u00feess a\u00f0 vons\u00e9 \u00e1 \u00ed\u00feyngjandi \u00e1kv\u00f6r\u00f0un. A\u00f0 s\u00ed\u00f0ustu m\u00e1 geta \u00feess, a\u00f0 me\u00f0 br\u00e9fi Pers\u00f3nuverndar fr\u00e1 19. \u00e1g\u00fast 2024, var tilkynnt um lokun m\u00e1ls hj\u00e1Pers\u00f3nuvernd, er var\u00f0a\u00f0i meintan flutning pers\u00f3nuuppl\u00fdsinga notenda vefs\u00ed\u00f0unnar visir.is til Bandar\u00edkjannaog sam\u00fe\u00fd\u00f0anleika \u00feess vi\u00f0 pers\u00f3nuverndarl\u00f6ggj\u00f6f. M\u00e1linu var loka\u00f0 \u00e1n \u00ed\u00feyngjandi \u00e1kv\u00f6r\u00f0unar. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__43": {
"value": "Gjaldf\u00e6r\u00f0ur tekjuskattur af afkomu \u00e1rsins skiptist \u00ed fresta\u00f0an tekjuskatt og skatt til grei\u00f0slu. Tekjuskattur erf\u00e6r\u00f0ur \u00ed rekstrarreikning nema \u00feegar hann tengist li\u00f0um sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9. Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur vegna t\u00edmabundins mismunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed\u00e1rsreikningnum annars vegar og skattver\u00f0i \u00feeirra hins vegar. \u00datreikningur \u00e1 frestu\u00f0um skatti byggist \u00e1 \u00fev\u00edskatthlutfalli sem v\u00e6nst er a\u00f0 ver\u00f0i \u00ed gildi \u00feegar t\u00edmabundinn mismunur kemur til me\u00f0 a\u00f0 sn\u00faast vi\u00f0, mi\u00f0a\u00f0vi\u00f0 gildandi l\u00f6g \u00e1 uppgj\u00f6rsdegi. Fresta\u00f0ur tekjuskattur er ekki f\u00e6r\u00f0ur vegna fj\u00e1rfestinga \u00ed d\u00f3tturf\u00e9l\u00f6gum e\u00f0akeyptum rekstri. Skatteign er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er tali\u00f0 a\u00f0 skattskyldur hagna\u00f0ur ver\u00f0i til r\u00e1\u00f0st\u00f6funar \u00edframt\u00ed\u00f0inni sem unnt ver\u00f0ur a\u00f0 n\u00fdta eignina \u00e1 m\u00f3ti. Skatteign er metin \u00e1 hverjum uppgj\u00f6rsdegi og l\u00e6kku\u00f0 a\u00f0\u00fev\u00ed marki sem tali\u00f0 er l\u00edklegt a\u00f0 h\u00fan n\u00fdtist ekkiVirkur tekjuskattur greinist \u00feannig20242023(Tap) Hagna\u00f0ur fyrir tekjuskatt ( 1.940) 2.262 Tekjuskattur samkv\u00e6mt gildandi skatthlutfalli 21,0% 407 20,0%) ( ( 452)\u00c1hrif hlutdeildarf\u00e9laga 0,1%) ( 2 1,7% 41 Skattaleg afskrift vi\u00f0skiptavildar 5,3%) ( 104 8,2% 197 \u00d3fr\u00e1dr\u00e1ttarb\u00e6r vir\u00f0isr\u00fdrnun 12,6% ( 244) 0,0% -A\u00f0rir li\u00f0ir 0,4% ( 8) (2,4%) ( 69)Virkur tekjuskattur 28,6% 261 (12,5%) ( 283)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__44": {
"value": "2024 2023Fresta\u00f0ur tekjuskattur samst\u00e6\u00f0unnar greinist Skatt-Skatt-\u00feannig:Skatteignskuldb.Skatteignskuldb.Sta\u00f0a 1.1 ( 152) - - 158 Tekjuskattur \u00ed rekstrarreikningi 261 - - ( 301)Afl\u00f6g\u00f0 starfsemi ( 31) - - -Tekjuskattur til grei\u00f0slu 37 - - -A\u00f0rir li\u00f0ir ( 43) - - ( 10)Sta\u00f0a 31.12 71 0 0 ( 152)Sk\u00fdringar, frh.:19. Tekjuskattseign, frh.Fresta\u00f0ur tekjuskattur greinist \u00feannig \u00e1 einstaka li\u00f0i20232024Rekstrarfj\u00e1rmunir ( 1.310) - - ( 1.245)Veltufj\u00e1rmunir ( 130) - - ( 46)Leigueignir ( 1.574) - - ( 1.607)Leiguskuldir 2.451 - - 2.466A\u00f0rir li\u00f0ir ( 5) - - -Yfirf\u00e6ranlegt skattalegt tap 639 - - 276 Fresta\u00f0ur tekjuskattur \u00ed \u00e1rslok 71 0 0 ( 156)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__42": {
"value": "Endursko\u00f0endur samst\u00e6\u00f0unnar A\u00f0rir endursko\u00f0endur\u00de\u00f3knun til endursko\u00f0unarfyrirt\u00e6kjaVeitt \u00fej\u00f3nusta skiptist me\u00f0 eftirfarandi h\u00e6tti: 2024 2023 2024 2023Endursko\u00f0un og k\u00f6nnun 18 \u00d6nnur \u00fej\u00f3nusta 13 \u00de\u00f3knun til endursko\u00f0endafyrirt\u00e6kja samtals 31 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__45": {
"value": "Birg\u00f0irBirg\u00f0ir eru f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i e\u00f0a hreinu s\u00f6luver\u00f0i, hvoru sem l\u00e6gra reynist. Kostna\u00f0arver\u00f0 birg\u00f0a erbyggt \u00e1 \u201efyrst inn - fyrst \u00fat\u201c reglunni og tekur til kostna\u00f0ar sem stofna\u00f0 hefur veri\u00f0 til vi\u00f0 kaup birg\u00f0anna ogvi\u00f0 a\u00f0 koma \u00feeim \u00e1 n\u00faverandi sta\u00f0 og \u00ed n\u00faverandi \u00e1stand. Hreint s\u00f6luvir\u00f0i er \u00e1\u00e6tla\u00f0 s\u00f6luver\u00f0 \u00ed venjulegumvi\u00f0skiptum a\u00f0 fr\u00e1dregnum \u00e1\u00e6tlu\u00f0um kostna\u00f0i vi\u00f0 a\u00f0 selja v\u00f6ru.Birg\u00f0ir greinast \u00feannig: 2024 2023Fjarskiptab\u00fana\u00f0ur til endurs\u00f6lu 341 618 A\u00f0rar rekstrarv\u00f6rubirg\u00f0ir 6 10Birg\u00f0ir \u00ed \u00e1rslok 347 628",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__46": {
"value": "Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00e1 \u00feeim degi sem f\u00e9lagi\u00f0 gerista\u00f0ili a\u00f0 samningsbundnum \u00e1kv\u00e6\u00f0um fj\u00e1rm\u00e1lagerningsins. Eftir upphaflega skr\u00e1ningu eru \u00feessar fj\u00e1reignirmetnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun. Fj\u00e1reignirnar eruafskr\u00e1\u00f0ar ef samningsbundinn r\u00e9ttur f\u00e9lagsins a\u00f0 sj\u00f3\u00f0streymi vegna fj\u00e1reignanna rennur \u00fat. Vi\u00f0skiptakr\u00f6furog a\u00f0rar kr\u00f6fur \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar \u00e1 gengi uppgj\u00f6rsdags.Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur greinast \u00feannig: 2024 2023Vi\u00f0skiptakr\u00f6fur 3.326 3.269Vi\u00f0skiptakrafa vegna s\u00f6lu \u00e1 stofnneti 0 2.000 A\u00f0rar skammt\u00edmakr\u00f6fur 354 333Leigukr\u00f6fur 22 28Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna ( 63) ( 53)Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur samtals 3.639 5.576 \u00c1 hverjum uppgj\u00f6rsdegi er kanna\u00f0 hvort til sta\u00f0ar s\u00e9 hlutl\u00e6g v\u00edsbending um vir\u00f0isr\u00fdrnun vi\u00f0skiptakrafna ogannarra skammt\u00edmakrafna. Eignirnar hafa or\u00f0i\u00f0 fyrir vir\u00f0isr\u00fdrnun ef hlutl\u00e6gar v\u00edsbendingar eru um a\u00f0 einne\u00f0a fleiri atbur\u00f0ir sem hafa or\u00f0i\u00f0 benda til \u00feess a\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0sstreymi eignarinnar s\u00e9 l\u00e6gra en \u00e1\u00f0urvar tali\u00f0. Vir\u00f0isr\u00fdrnun er mismunurinn \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i annars vegar og n\u00favirtu v\u00e6ntu framt\u00ed\u00f0arsj\u00f3\u00f0streymi, mi\u00f0a\u00f0vi\u00f0 upphaflega virka vexti, hins vegar. Metin vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 sem hluti af ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna oggjaldf\u00e6r\u00f0 \u00ed rekstrarreikning. Vir\u00f0isr\u00fdrnun er a\u00f0eins bakf\u00e6r\u00f0 ef h\u00e6gt er a\u00f0 tengja bakf\u00e6rsluna \u00e1 hlutl\u00e6ganh\u00e1tt vi\u00f0 atbur\u00f0i sem \u00e1tti s\u00e9r sta\u00f0 eftir a\u00f0 vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0. Breyting \u00e1 ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna greinist \u00feannig: 2024 2023Sta\u00f0a ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna 1.1. ( 53) ( 89)Breyting \u00e1 ni\u00f0urf\u00e6rslu vegna krafna sem kunna a\u00f0 tapast ( 38) ( 21)Tapa\u00f0ar vi\u00f0skiptakr\u00f6fur \u00e1 \u00e1rinu 29 57 Sta\u00f0a ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna 31.12. ( 63) ( 53)Sk\u00fdringar, frh.:",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__47": {
"value": "Eigi\u00f0 f\u00e9Hlutaf\u00e9 Hlutaf\u00e9 f\u00e9lagsins samkv\u00e6mt sam\u00feykktum \u00feess er 2.476 millj. kr. (2023: 2.510 millj. kr.). Hver hlutur er 10kr\u00f3nur a\u00f0 nafnver\u00f0i. Eigendur hluta \u00ed f\u00e9laginu eiga r\u00e9tt til ar\u00f0s \u00ed hlutfalli vi\u00f0 eign s\u00edna vi\u00f0 ar\u00f0s\u00fathlutun.Samkv\u00e6mt sam\u00feykktum eru engar h\u00f6mlur lag\u00f0ar \u00e1 s\u00f6lu e\u00f0a framsal hlutabr\u00e9fa \u00ed f\u00e9laginu. \u00c1 fyrsta fj\u00f3r\u00f0ungi\u00e1rsins keypti f\u00e9lagi\u00f0 1.598.815 hluti fyrir 76 millj. kr. Fyrir \u00e1tti f\u00e9lagi\u00f0 1.753.979 hluti. \u00c1 a\u00f0alfundi f\u00e9lagsins \u00feann11. apr\u00edl var sam\u00feykkt a\u00f0 l\u00e6kka hlutaf\u00e9 \u00ed samr\u00e6mi vi\u00f0 fj\u00f6lda eigin hluta, eftir l\u00e6kkunina eru \u00fatgefnir hlutir \u00edf\u00e9laginu 247.648.960. Skr\u00e1ning hj\u00e1 Nasdaq \u00e1 \u00fatgefnu hlutaf\u00e9 f\u00f3r fram 13. ma\u00ed 2024.Yfirver\u00f0sreikningur hlutafj\u00e1rYfirver\u00f0sreikningur hlutafj\u00e1r s\u00fdnir \u00fea\u00f0 sem hluthafar f\u00e9lagsins hafa greitt umfram nafnver\u00f0 hlutafj\u00e1r semf\u00e9lagi\u00f0 hefur selt a\u00f0 fr\u00e1dregnu yfirver\u00f0i af keyptum hlutum. Samkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0binda 25% af nafnver\u00f0i hlutafj\u00e1r \u00ed varasj\u00f3\u00f0i sem ekki m\u00e1 nota til a\u00f0 grei\u00f0a hluth\u00f6fum ar\u00f0. L\u00f6gbundinnvarasj\u00f3\u00f0ur er f\u00e6r\u00f0ur sem hluti af yfirver\u00f0sreikningi. \u00de\u00fd\u00f0ingarmunur\u00de\u00fd\u00f0ingarmunur sem ver\u00f0ur til vi\u00f0 umreikning reikningsskila erlends hlutdeildarf\u00e9lags og d\u00f3tturf\u00e9lags me\u00f0erlendan starfsr\u00e6kslugjaldmi\u00f0il \u00ed \u00edslenskar kr\u00f3nur er f\u00e6r\u00f0ur \u00e1 s\u00e9rstakan li\u00f0 me\u00f0al eigin fj\u00e1r. Ef erlend starfsemi er seld e\u00f0a l\u00f6g\u00f0 ni\u00f0ur, a\u00f0 hluta e\u00f0a \u00f6llu leyti, er eiginfj\u00e1rli\u00f0urinn leystur upp og f\u00e6r\u00f0ur \u00ed rekstrarreikning.Bundinn reikningurSamkv\u00e6mt 41. gr. \u00e1rsreikningalaga ber f\u00e9l\u00f6gum a\u00f0 f\u00e6ra hlutdeild \u00ed rekstri d\u00f3ttur- og hlutdeildarf\u00e9lagaumfram \u00fea\u00f0 sem nemur m\u00f3tteknum ar\u00f0i e\u00f0a \u00feeim ar\u00f0i sem \u00e1kve\u00f0i\u00f0 hefur veri\u00f0 a\u00f0 \u00fathluta \u00e1 bundinn reikning\u00e1 me\u00f0al eigin fj\u00e1r. Mi\u00f0a\u00f0 er vi\u00f0 a\u00f0 kr\u00f6fur um bindingu gilda fyrir reikningsskilat\u00edmabil sem h\u00f3fust 1. jan\u00faar2016 og s\u00ed\u00f0ar.Hlutabr\u00e9fakaupr\u00e9ttir\u00c1 a\u00f0alfundi S\u00fdn 11. apr\u00edl 2024 voru sam\u00feykktar tv\u00e6r kaupr\u00e9ttar\u00e1\u00e6tlanir, annars vegar fyrir allt fastr\u00e1\u00f0i\u00f0starfsf\u00f3lk samst\u00e6\u00f0unnar og hins vegar fyrir lykilstj\u00f3rnendur. Stj\u00f3rn t\u00f3k \u00e1kv\u00f6r\u00f0un um veitingu kaupr\u00e9ttasamkv\u00e6mt tilgreindum kaupr\u00e9ttar\u00e1\u00e6tlunum \u00e1 fundum 15. og 25. n\u00f3vember 2024. N\u00fdtingarver\u00f0 kaupr\u00e9tta er \u00edupphafi sett jafnt vegnu me\u00f0alver\u00f0i s\u00ed\u00f0ustu t\u00edu vi\u00f0skiptadaga fyrir samningsdag. Grei\u00f0i f\u00e9lagi\u00f0 ar\u00f0 \u00e1\u00f0ur enkaupr\u00e9ttur er n\u00fdttur, a\u00f0 hluta e\u00f0a \u00f6llu leyti, skal \u00fatistandandi kaupr\u00e9ttur breytast \u00feannig a\u00f0 kaupgengi skala\u00f0laga\u00f0 \u00ed samr\u00e6mi vi\u00f0 breytingar \u00e1 hlutaf\u00e9.N\u00fdting kaupr\u00e9ttar veltur \u00e1 \u00fev\u00ed a\u00f0 starfsma\u00f0urinn vinni hj\u00e1 f\u00e9laginu \u00ed tiltekinn t\u00edma (\u00e1vinnslut\u00edmabili\u00f0) en fallini\u00f0ur ef starfsma\u00f0ur h\u00e6ttir \u00e1\u00f0ur en r\u00e9tturinn hefur \u00e1unnist. Stj\u00f3rnendum sem fengi\u00f0 hafa kaupr\u00e9ttasamninga\u00ed kaupr\u00e9ttakerfi lykilstj\u00f3rnenda, er skylt a\u00f0 eiga hluti eftir n\u00fdtingu kaupr\u00e9ttar sem samsvara hreinum hagna\u00f0i(eftir skatta) \u00fear til eftirfarandi eignarhaldsskilyr\u00f0i hafa veri\u00f0 uppfyllt. Fyrir forstj\u00f3ra f\u00e9lagsins er mi\u00f0a\u00f0 vi\u00f0 a\u00f0heildarver\u00f0 hluta margfalda\u00f0 me\u00f0 m\u00e1na\u00f0arlaunum s\u00e9 n\u00edf\u00f6ld en \u00feref\u00f6ld m\u00e1na\u00f0arlaun fyrir a\u00f0ra stj\u00f3rnendur. Hreyfing \u00e1 kaupr\u00e9ttum greinist \u00feannig: Nafnver\u00f0shlutirKaupr\u00e9ttir veittir 2024 15.280.645 F\u00e9llu ni\u00f0ur 0 \u00datistandandi hlutir 31. desember 15.280.645 Gangvir\u00f0i hlutabr\u00e9fakaupr\u00e9tta sem veittir eru starfsm\u00f6nnum er meti\u00f0 me\u00f0 Black-Scholes reikniform\u00falunni,\u00fear sem horft er til hlutabr\u00e9faver\u00f0s \u00e1 \u00fatg\u00e1fudegi, \u00e1h\u00e6ttulaustra vaxta (7,4% til 8,6%), fl\u00f6kts \u00e1 hlutabr\u00e9faver\u00f0iS\u00fdnar (23,4% til 23,6%), l\u00edft\u00edma og n\u00fdtingarvir\u00f0i kaupr\u00e9ttana, v\u00e6ntra ar\u00f0grei\u00f0slna, \u00e1\u00e6tla\u00f0s brotfalls ogskilyr\u00f0a og skilyr\u00f0a \u00ed kaupr\u00e9ttarsamningunum er var\u00f0ar seljanleika. Heildarkostna\u00f0ur vi\u00f0 kaupr\u00e9ttina er\u00e1\u00e6tla\u00f0ur 55,3 millj. kr. \u00e1 \u00e1vinnslut\u00edma \u00feeirra en \u00fear af er 3 millj. kr. gjaldf\u00e6r\u00f0 sem launakostna\u00f0ur sbr. sk\u00fdr. 6.Mi\u00f0a\u00f0 vi\u00f0 n\u00fdtingu \u00fatistandandi kaupr\u00e9tta \u00fe\u00e1 myndu \u00feeir samsvara 6,2% af \u00fatgefnu hlutaf\u00e9 \u00ed \u00e1rslok 2024.N\u00fdtingarr\u00e9tturinn greinist \u00feannig n\u00e6stu \u00e1r:N\u00fdtingar-Kaupr\u00e9ttir veittir \u00e1 \u00e1rinu 2024Nafnver\u00f0shlutirver\u00f0 \u00ed \u00e1rslok100% n\u00fdtanlegir \u00ed n\u00f3vember 2025 6.862.545 31,10 100% n\u00fdtanlegir \u00ed n\u00f3vember 2026 6.862.545 31,66 100% n\u00fdtanlegir \u00ed n\u00f3vember 2027 1.555.556 37,84 \u00datistandandi hlutir 31. desember 202415.280.646 Ar\u00f0urStj\u00f3rn leggur til a\u00f0 ekki ver\u00f0i greiddur ar\u00f0ur til hluthafa vegna rekstrar\u00e1rsins 2024. Sk\u00fdringar, frh.:",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__49": {
"value": "Bundinn reikningurSamkv\u00e6mt 41. gr. \u00e1rsreikningalaga ber f\u00e9l\u00f6gum a\u00f0 f\u00e6ra hlutdeild \u00ed rekstri d\u00f3ttur- og hlutdeildarf\u00e9lagaumfram \u00fea\u00f0 sem nemur m\u00f3tteknum ar\u00f0i e\u00f0a \u00feeim ar\u00f0i sem \u00e1kve\u00f0i\u00f0 hefur veri\u00f0 a\u00f0 \u00fathluta \u00e1 bundinn reikning\u00e1 me\u00f0al eigin fj\u00e1r. Mi\u00f0a\u00f0 er vi\u00f0 a\u00f0 kr\u00f6fur um bindingu gilda fyrir reikningsskilat\u00edmabil sem h\u00f3fust 1. jan\u00faar2016 og s\u00ed\u00f0ar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__48": {
"value": "Ar\u00f0urStj\u00f3rn leggur til a\u00f0 ekki ver\u00f0i greiddur ar\u00f0ur til hluthafa vegna rekstrar\u00e1rsins 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__52": {
"value": "Ve\u00f0setningar\u00c1 eignum samst\u00e6\u00f0unnar hv\u00edlir tryggingarbr\u00e9f a\u00f0 fj\u00e1rh\u00e6\u00f0 7.806 millj kr. (2023: 7.422 millj kr.) til tryggingar\u00f6llum skuldum og skuldbindingum f\u00e9lagsins vi\u00f0 Landsbankann \u00ed \u00e1rslok 2024. Tryggingin n\u00e6r til alls lausafj\u00e1r,\u00fe.m.t. ve\u00f0 \u00ed rekstrarfj\u00e1rmunum, \u00f3efnislegum eignum, leigueignum, birg\u00f0um, vi\u00f0skiptakr\u00f6fum og v\u00f6rumerkjum.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__51": {
"value": "Vaxtaberandi skuldir eru f\u00e6r\u00f0ar \u00e1 \u00feeim degi \u00feegar samst\u00e6\u00f0an gerist a\u00f0ili a\u00f0 samningsbundnum \u00e1kv\u00e6\u00f0umfj\u00e1rm\u00e1lagerningsins. Vaxtaberandi skuldir eru upprunalega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum tengdumvi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru \u00feessar fj\u00e1rskuldir metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0vi\u00f0 virka vexti. Samst\u00e6\u00f0an afskr\u00e1ir fj\u00e1rskuld \u00feegar samningsbundnum skyldum vegna skuldagerningsins er loki\u00f0, \u00fe\u00e6r felldarni\u00f0ur e\u00f0a falla \u00far gildi.Vaxtaberandi skuldir greinast \u00feannig: 2024 2023Skuldir vi\u00f0 l\u00e1nastofnanir 6.381 6.240N\u00e6sta \u00e1rs afborganir ( 2.255) ( 1.779)Vaxtaberandi skuldir samtals 4.126 4.461 Hreyfingar vaxtaberandi skulda 2024 2023Sta\u00f0a 1.1. 6.240 5.174Afborganir ( 338) ( 375)Breytingar \u00e1 rekstrarl\u00e1nal\u00ednu 475 1.441 Sta\u00f0a 31.12. 6.381 6.240Vaxtaberandi skuldir\u00ed\u00e1rslok eru \u00f3ver\u00f0trygg\u00f0ar\u00ed\u00edslenskum kr\u00f3num og vegi\u00f0 me\u00f0altal vaxta er 10,93% (202310,87%)Afborganir af vaxtaberandi skuldum greinast \u00feannig \u00e1 n\u00e6stu \u00e1r: 2024 2023Afborganir 2024 - 1.779 Afborganir 2025 2.255 337Afborganir 2026 337 337Afborganir 2027 337 337Afborganir 2028 3.452 3.450Samtals 6.381 6.240\u00cd l\u00e1nasamningum f\u00e9lagsins eru til sta\u00f0ar kva\u00f0ir sem f\u00e9lagi\u00f0 \u00fearf a\u00f0 uppfylla. Kva\u00f0irnar sn\u00faa b\u00e6\u00f0i a\u00f0\u00e1kve\u00f0num h\u00f6mlum \u00e1 a\u00f0ger\u00f0ir f\u00e9lagsins \u00e1n fyrirfram sam\u00feykkis l\u00e1nveitanda sem og fj\u00e1rm\u00e1lahlutf\u00f6llum semf\u00e9lagi\u00f0 \u00fearf a\u00f0 uppfylla. \u00cd \u00e1rslok uppfyllti f\u00e9lagi\u00f0 allar kva\u00f0ir l\u00e1nasamninga sem og \u00fe\u00e1 l\u00e1naskilm\u00e1la sem sn\u00faaa\u00f0 fj\u00e1rm\u00e1lahlutf\u00f6llum \u00ed rekstri \u00feess.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__50": {
"value": "Hagna\u00f0ur \u00e1 hlut er hlutfall af hagna\u00f0i sem tilheyrir hluth\u00f6fum \u00ed f\u00e9laginu og vegins me\u00f0alfj\u00f6lda virkra hluta \u00e1\u00e1rinu. \u00deynntur hagna\u00f0ur \u00e1 hlut mi\u00f0ar vi\u00f0 hagna\u00f0 sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed f\u00e9laginu og vegins me\u00f0alfj\u00f6ldavirkra hluta a\u00f0 teknu tilliti til \u00feynningar\u00e1hrifa v\u00e6ntra \u00fatgefinna hluta vegna kaupr\u00e9tta starfsmanna. (Tap) hagna\u00f0ur \u00e1 hlut greinist \u00feannig: 2024 2023(Tap) hagna\u00f0ur \u00e1rsins ( 1.518) 2.109 Hlutaf\u00e9 \u00ed \u00e1rsbyrjun 2.521 2.684Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta \u00e1 \u00e1rinu 2.478 2.521 (Tap) hagna\u00f0ur \u00e1 hlut og \u00feynnt (tap) hagna\u00f0ur \u00e1 hlut ( 6,1) 8,4 (Tap) hagna\u00f0ur og \u00feynnt (tap) hagna\u00f0ur \u00e1 hverja kr\u00f3nu hlutafj\u00e1r ( 0,61) 0,84",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__54": {
"value": "25. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldirVi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir eru f\u00e6r\u00f0ar \u00e1 \u00feeim degi \u00feegar samst\u00e6\u00f0an gerist a\u00f0ili a\u00f0samningsbundnum \u00e1kv\u00e6\u00f0um fj\u00e1rm\u00e1lagerningsins. Sl\u00edkar skuldir eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0vi\u00f0b\u00e6ttum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru \u00feessar fj\u00e1rskuldir metnar \u00e1 afskrifu\u00f0ukostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar \u00e1 gengi uppgj\u00f6rsdags.Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir greinast \u00feannig: 2024 2023Vi\u00f0skiptaskuldir 2.129 3.261\u00d3greiddur vir\u00f0isaukaskattur 234 251 Fyrirfram innheimtar tekjur 471 591\u00d3greiddur \u00e1fallinn kostna\u00f0ur og a\u00f0rar skammt\u00edmaskuldir 926 1.173 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir samtals 3.760 5.275 Fyrirframinnheimtar tekjurFyrirframinnheimtar tekjur eru vegna fyrirframgreiddra \u00e1skrifta og annarra fyrirframgrei\u00f0slna fr\u00e1vi\u00f0skiptavinum. \u00de\u00e6r eru a\u00f0 mestu leyti innleystar m\u00e1nu\u00f0i seinna.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__55": {
"value": "a. YfirlitEftirfarandi \u00e1h\u00e6tta fylgir fj\u00e1rm\u00e1lagerningum samst\u00e6\u00f0unnar:L\u00e1ns\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6ttaH\u00e9r \u00e1 eftir eru veittar uppl\u00fdsingar um framangreinda \u00e1h\u00e6ttu og markmi\u00f0, stefnu og a\u00f0fer\u00f0ir samst\u00e6\u00f0unnarvi\u00f0 a\u00f0 meta og draga \u00far \u00e1h\u00e6ttunni. A\u00f0 auki eru veittar t\u00f6lulegar uppl\u00fdsingar v\u00ed\u00f0a \u00ed samst\u00e6\u00f0u\u00e1rsreikningnum. Markmi\u00f0 samst\u00e6\u00f0unnar me\u00f0 \u00e1h\u00e6ttust\u00fdringu er a\u00f0 uppg\u00f6tva og greina \u00e1h\u00e6ttu sem h\u00fan b\u00fdr vi\u00f0, setja vi\u00f0mi\u00f0um \u00e1h\u00e6ttut\u00f6ku og hafa eftirlit me\u00f0 henni. \u00c1h\u00e6ttustefna samst\u00e6\u00f0unnar og a\u00f0fer\u00f0ir eru yfirfarnar reglulega tila\u00f0 greina breytingar \u00e1 \u00e1h\u00e6ttu tengdri marka\u00f0i og starfsemi samst\u00e6\u00f0unnar.b. L\u00e1ns\u00e1h\u00e6ttaL\u00e1ns\u00e1h\u00e6tta er h\u00e6ttan \u00e1 fj\u00e1rhagslegu tapi samst\u00e6\u00f0unnar ef vi\u00f0skiptama\u00f0ur e\u00f0a annar m\u00f3ta\u00f0ili \u00edfj\u00e1rm\u00e1lagerningi getur ekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar er einkumvegna vi\u00f0skiptakrafna og r\u00e6\u00f0st af fj\u00e1rhagsst\u00f6\u00f0u og starfsemi einstakra vi\u00f0skiptamanna. Stj\u00f3rnendur hafainnleitt stefnu vegna innheimtu og m\u00e1na\u00f0arlega er fylgst me\u00f0 \u00e1h\u00e6ttu vegna hennar. Mat \u00e1 innheimtu erunni\u00f0 reglulega og nau\u00f0synlegar ni\u00f0urf\u00e6rslur ger\u00f0ar.Samst\u00e6\u00f0an hefur sett reglur \u00fear sem grei\u00f0sluh\u00e6fi n\u00fdrra vi\u00f0skiptavina er kanna\u00f0 \u00e1\u00f0ur en \u00feeim er veitturgjaldfrestur. Innheimtuferli hefur veri\u00f0 skilgreint fyrir alla flokka vi\u00f0skiptakrafna. Aldursgreining vi\u00f0skiptakrafna er yfirfarin m\u00e1na\u00f0arlega og myndu\u00f0 ni\u00f0urf\u00e6rsla vegna \u00e1\u00e6tla\u00f0rarvir\u00f0isr\u00fdrnunar \u00feeirra. Ni\u00f0urf\u00e6rslan er reiknu\u00f0 hlutfallslega mi\u00f0a\u00f0 vi\u00f0 aldur vi\u00f0skiptakrafna, innheimtus\u00f6gu ogframt\u00ed\u00f0arhorfur \u00ed efnahagsumhverfi vi\u00f0skiptamanna. Lagt er mat \u00e1 \u00e1h\u00e6ttukr\u00f6fur og ef \u00e1st\u00e6\u00f0a \u00feykir til, erf\u00e6r\u00f0 s\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla. Mesta m\u00f6gulega tap vegna l\u00e1ns\u00e1h\u00e6ttuMesta m\u00f6gulega tap samst\u00e6\u00f0unnar vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra sem var eftirfarandi \u00ed \u00e1rslok:Sk\u00fdr. 2024 2023Vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur 20 3.639 3.576Vi\u00f0skiptakrafa vegna innvi\u00f0as\u00f6lu 28 0 2.000Handb\u00e6rt f\u00e9 264 624Samtals 3.903 6.200\u00cd \u00e1rslok n\u00e1mu vi\u00f0skiptakr\u00f6fur \u00e1 fimm st\u00e6rstu vi\u00f0skiptamenn samst\u00e6\u00f0unnar 347 millj. kr. ( 2023: 2.394 millj. kr.)Sk\u00fdringar, frh.:26. \u00c1h\u00e6ttust\u00fdring frh.:b. L\u00e1ns\u00e1h\u00e6ttaVir\u00f0isr\u00fdrnun vi\u00f0skiptakrafnaNafnver\u00f0 kr\u00f6fu Ni\u00f0urf\u00e6rslaAldur vi\u00f0skiptakrafna var eftirfarandi \u00ed \u00e1rslok:2024 2023 20242023\u00d3gjaldfalli\u00f0 3.494 5.457 ( 36) ( 35)Gjaldfalli\u00f0 innan 90 daga 30 82 ( 9) ( 9)Gjaldfalli\u00f0 fyrir meira en 90 d\u00f6gum 173 90 ( 13) ( 9)Heildarsta\u00f0a vi\u00f0skiptakrafna \u00ed \u00e1rslok 3.697 5.629 ( 58) ( 53)c. Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar eftir \u00fev\u00ed sem\u00fe\u00e6r gjaldfalla. Markmi\u00f0 samst\u00e6\u00f0unnar er a\u00f0 st\u00fdra lausaf\u00e9 \u00feannig a\u00f0 tryggt s\u00e9 a\u00f0 h\u00fan hafi alltaf n\u00e6gt laust f\u00e9til a\u00f0 m\u00e6ta skuldbindingum s\u00ednum eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla og for\u00f0ast \u00feannig a\u00f0 ska\u00f0a or\u00f0sporsamst\u00e6\u00f0unnar. Samst\u00e6\u00f0an hefur sett s\u00e9r fj\u00e1rst\u00fdringarstefnu \u00fear sem skilgreind er stefna var\u00f0andi lausafj\u00e1rst\u00fdringu. Stefnaner til grundvallar me\u00f0h\u00f6ndlunar \u00e1 handb\u00e6ru f\u00e9 og r\u00e1\u00f0st\u00f6fun \u00feess og segir til um hvernig skuli l\u00e1gmarka\u00e1h\u00e6ttu og tryggja handb\u00e6rt f\u00e9 til a\u00f0 standa skil \u00e1 skuldbindingum samst\u00e6\u00f0unnar. Sj\u00f3\u00f0streymis\u00e1\u00e6tlanir eruger\u00f0ar m\u00e1na\u00f0arlega og sp\u00e1\u00f0 fyrir um lausafj\u00e1r\u00fe\u00f6rf. Samst\u00e6\u00f0an hefur a\u00f0gang a\u00f0 2.000 millj. kr. l\u00e1nal\u00ednu\u00e1samt 500 millj. kr. yfirdr\u00e6tti. Um \u00e1ram\u00f3tin var f\u00e9lagi\u00f0 me\u00f0 1.916 millj. kr. \u00e1dregna af l\u00e1nal\u00ednunni enl\u00e1naheimild vegna yfirdr\u00e1ttar var \u00f3n\u00fdtt.Samningsbundnar afborganir af fj\u00e1rskuldum, a\u00f0 me\u00f0t\u00f6ldum \u00e1\u00e6tlu\u00f0um vaxtagrei\u00f0slum, greinast \u00feannig(fj\u00e1rh\u00e6\u00f0irnar eru ekki n\u00favirtar):Umsami\u00f0 B\u00f3kf\u00e6rt Meira en 5 sj\u00f3\u00f0-1 til 2 \u00e1rInnan \u00e1rs2 til 5 \u00e1rver\u00f0\u00e1rstreymi31. desember 2024Fj\u00e1rskuldir:Vaxtaberandi skuldir 6.381 8.592 2.608 1.256 1.643 3.085 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir3.289 3.289 3.289 - - -Leiguskuldbindingar12.257 23.736 1.173 1.173 2.976 18.414 Samtals 21.928 35.617 7.071 2.429 4.619 21.499 31. desember 2023Fj\u00e1rskuldir:Vaxtaberandi skuldir 6.240 8.172 2.295 811 5.066 0 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir4.684 4.684 4.684 - - -Leiguskuldbindingar12.980 24.782 1.557 1.557 2.843 18.825 Samtals 23.904 37.638 8.537 2.368 7.909 18.825 d. Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 breytingar \u00e1 marka\u00f0sver\u00f0i erlendra gjaldmi\u00f0la, vaxta og gengi hlutabr\u00e9fahafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar e\u00f0a vir\u00f0i fj\u00e1rfestinga hennar \u00ed fj\u00e1rm\u00e1lagerningum. Markmi\u00f0 me\u00f0 st\u00fdringumarka\u00f0s\u00e1h\u00e6ttu er a\u00f0 st\u00fdra og takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk, jafnframt \u00fev\u00ed sem \u00e1bati er h\u00e1marka\u00f0ur. Sk\u00fdringar, frh.:26.\u00c1h\u00e6ttust\u00fdring frh.:e. Gjaldmi\u00f0lagengis\u00e1h\u00e6ttaFramsetningargjaldmi\u00f0ill samst\u00e6\u00f0unnar er \u00edslenskar kr\u00f3nur, en hluti tekna og innkaupa samst\u00e6\u00f0unnar er \u00ed\u00f6\u00f0rum gjaldmi\u00f0lum. \u00deeir gjaldmi\u00f0lar sem einkum skapa gengis\u00e1h\u00e6ttu eru evrur (EUR), dollar (USD),sterlingspund (GBP) og SDR (uppgj\u00f6rsgjaldmi\u00f0ill vegna reiki tekna). Fj\u00e1rm\u00e1lasvi\u00f0 er \u00e1byrgt fyrir a\u00f0 fylgjastme\u00f0 gengis\u00fer\u00f3un helstu gjaldmi\u00f0la me\u00f0 tilliti til \u00e1hrifa fj\u00e1reigna og fj\u00e1rskulda \u00ed erlendum gjaldmi\u00f0li \u00e1reikningsskilin.\u00c1h\u00e6tta samst\u00e6\u00f0unnar vegna erlendra gjaldmi\u00f0la var sem h\u00e9r segir \u00ed nafnver\u00f0sfj\u00e1rh\u00e6\u00f0um \u00ed millj. kr.31. desember 2024 EUR USD GBP SDRVi\u00f0skiptakr\u00f6fur 113 101 2 99Handb\u00e6rt f\u00e9 30 27 8 0 Vi\u00f0skiptaskuldir ( 490) ( 613) ( 25) ( 18)\u00c1h\u00e6tta \u00ed efnahagsreikningi ( 347) ( 485) ( 15) 80 31. desember 2023 EUR USD GBP SDRVi\u00f0skiptakr\u00f6fur 478 101 2 99 Handb\u00e6rt f\u00e9 70 27 8 0 Vi\u00f0skiptaskuldir ( 1.234) ( 613) ( 25) ( 18)\u00c1h\u00e6tta \u00ed efnahagsreikningi ( 686) ( 485) ( 15) 80 Gengi helstu gjaldmi\u00f0la \u00e1 \u00e1rinu var sem h\u00e9r segir:Me\u00f0algengi\u00c1rslokagengi2024 2023 20242023EUR 149,31149,16143,90150,50USD 137,93 137,19 138,20 136,20GBP 176,40 173,95 173,30 173,18SDR 183,16 182,73 180,37 183,02N\u00e6mnigreining10% styrking \u00edslensku kr\u00f3nunnar gagnvart erlendum gjaldmi\u00f0lum \u00ed \u00e1rslok myndi h\u00e6kka eigi\u00f0 f\u00e9 og afkomusamst\u00e6\u00f0unnar um 42 millj. kr. fyrir tekjuskatt, (2023: h\u00e6kkun 111 millj. kr.). Greiningin byggir \u00e1 a\u00f0 allar a\u00f0rarbreytur, \u00fe.m.t. vextir, haldist \u00f3breyttar. Greiningin var unnin me\u00f0 sama h\u00e6tti fyrir \u00e1ri\u00f0 2023.10% veiking \u00edslenskrar kr\u00f3nu gagnvart framangreindum gjaldmi\u00f0lum hef\u00f0i haft s\u00f6mu \u00e1hrif en \u00ed gagnst\u00e6\u00f0a \u00e1tt,a\u00f0 \u00fev\u00ed gefnu a\u00f0 allar a\u00f0rar breytur hef\u00f0u haldist \u00f3breyttar. f. Vaxta\u00e1h\u00e6ttaL\u00e1nt\u00f6kur samst\u00e6\u00f0unnar eru allar me\u00f0 breytilegum v\u00f6xtum. Vaxtaberandi fj\u00e1rskuldir samst\u00e6\u00f0unnar greinast me\u00f0 eftirfarandi h\u00e6tti \u00ed lok \u00e1rsins: 2024 2023Fj\u00e1rskuldir me\u00f0 breytilega vexti 6.381 6.240 H\u00e6kkun \u00e1 v\u00f6xtum um 100 punkta hef\u00f0i l\u00e6kka\u00f0 afkomu og eigi\u00f0 f\u00e9 um 63,4 millj. kr. fyrir tekjuskatt (2023:56,3 millj. kr.), l\u00e6kkun \u00e1 v\u00f6xtum um 100 punkta hef\u00f0i haft \u00e1hrif \u00ed gagnst\u00e6\u00f0a \u00e1tt. Samst\u00e6\u00f0an er hvorki me\u00f0fj\u00e1reignir n\u00e9 fj\u00e1rskuldir \u00e1 f\u00f6stum v\u00f6xtum. g. Gangvir\u00f0i\u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 mismunur \u00e1 gangvir\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i fj\u00e1reigna og fj\u00e1rskulda s\u00e9 \u00f3verulegur.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__56": {
"value": "b. L\u00e1ns\u00e1h\u00e6ttaL\u00e1ns\u00e1h\u00e6tta er h\u00e6ttan \u00e1 fj\u00e1rhagslegu tapi samst\u00e6\u00f0unnar ef vi\u00f0skiptama\u00f0ur e\u00f0a annar m\u00f3ta\u00f0ili \u00edfj\u00e1rm\u00e1lagerningi getur ekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar er einkumvegna vi\u00f0skiptakrafna og r\u00e6\u00f0st af fj\u00e1rhagsst\u00f6\u00f0u og starfsemi einstakra vi\u00f0skiptamanna. Stj\u00f3rnendur hafainnleitt stefnu vegna innheimtu og m\u00e1na\u00f0arlega er fylgst me\u00f0 \u00e1h\u00e6ttu vegna hennar. Mat \u00e1 innheimtu erunni\u00f0 reglulega og nau\u00f0synlegar ni\u00f0urf\u00e6rslur ger\u00f0ar.Samst\u00e6\u00f0an hefur sett reglur \u00fear sem grei\u00f0sluh\u00e6fi n\u00fdrra vi\u00f0skiptavina er kanna\u00f0 \u00e1\u00f0ur en \u00feeim er veitturgjaldfrestur. Innheimtuferli hefur veri\u00f0 skilgreint fyrir alla flokka vi\u00f0skiptakrafna. Aldursgreining vi\u00f0skiptakrafna er yfirfarin m\u00e1na\u00f0arlega og myndu\u00f0 ni\u00f0urf\u00e6rsla vegna \u00e1\u00e6tla\u00f0rarvir\u00f0isr\u00fdrnunar \u00feeirra. Ni\u00f0urf\u00e6rslan er reiknu\u00f0 hlutfallslega mi\u00f0a\u00f0 vi\u00f0 aldur vi\u00f0skiptakrafna, innheimtus\u00f6gu ogframt\u00ed\u00f0arhorfur \u00ed efnahagsumhverfi vi\u00f0skiptamanna. Lagt er mat \u00e1 \u00e1h\u00e6ttukr\u00f6fur og ef \u00e1st\u00e6\u00f0a \u00feykir til, erf\u00e6r\u00f0 s\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla. Mesta m\u00f6gulega tap vegna l\u00e1ns\u00e1h\u00e6ttuMesta m\u00f6gulega tap samst\u00e6\u00f0unnar vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra sem var eftirfarandi \u00ed \u00e1rslok:Sk\u00fdr. 2024 2023Vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur 20 3.639 3.576Vi\u00f0skiptakrafa vegna innvi\u00f0as\u00f6lu 28 0 2.000Handb\u00e6rt f\u00e9 264 624Samtals 3.903 6.200\u00cd \u00e1rslok n\u00e1mu vi\u00f0skiptakr\u00f6fur \u00e1 fimm st\u00e6rstu vi\u00f0skiptamenn samst\u00e6\u00f0unnar 347 millj. kr. ( 2023: 2.394 millj. kr.)Sk\u00fdringar, frh.:26. \u00c1h\u00e6ttust\u00fdring frh.:b. L\u00e1ns\u00e1h\u00e6ttaVir\u00f0isr\u00fdrnun vi\u00f0skiptakrafnaNafnver\u00f0 kr\u00f6fu Ni\u00f0urf\u00e6rslaAldur vi\u00f0skiptakrafna var eftirfarandi \u00ed \u00e1rslok:2024 2023 20242023\u00d3gjaldfalli\u00f0 3.494 5.457 ( 36) ( 35)Gjaldfalli\u00f0 innan 90 daga 30 82 ( 9) ( 9)Gjaldfalli\u00f0 fyrir meira en 90 d\u00f6gum 173 90 ( 13) ( 9)Heildarsta\u00f0a vi\u00f0skiptakrafna \u00ed \u00e1rslok 3.697 5.629 ( 58) ( 53)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__53": {
"value": "Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir eru f\u00e6r\u00f0ar \u00e1 \u00feeim degi \u00feegar samst\u00e6\u00f0an gerist a\u00f0ili a\u00f0samningsbundnum \u00e1kv\u00e6\u00f0um fj\u00e1rm\u00e1lagerningsins. Sl\u00edkar skuldir eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0vi\u00f0b\u00e6ttum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru \u00feessar fj\u00e1rskuldir metnar \u00e1 afskrifu\u00f0ukostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar \u00e1 gengi uppgj\u00f6rsdags.Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir greinast \u00feannig: 2024 2023Vi\u00f0skiptaskuldir 2.129 3.261\u00d3greiddur vir\u00f0isaukaskattur 234 251 Fyrirfram innheimtar tekjur 471 591\u00d3greiddur \u00e1fallinn kostna\u00f0ur og a\u00f0rar skammt\u00edmaskuldir 926 1.173 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir samtals 3.760 5.275 Fyrirframinnheimtar tekjurFyrirframinnheimtar tekjur eru vegna fyrirframgreiddra \u00e1skrifta og annarra fyrirframgrei\u00f0slna fr\u00e1vi\u00f0skiptavinum. \u00de\u00e6r eru a\u00f0 mestu leyti innleystar m\u00e1nu\u00f0i seinna.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__57": {
"value": "c. Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar eftir \u00fev\u00ed sem\u00fe\u00e6r gjaldfalla. Markmi\u00f0 samst\u00e6\u00f0unnar er a\u00f0 st\u00fdra lausaf\u00e9 \u00feannig a\u00f0 tryggt s\u00e9 a\u00f0 h\u00fan hafi alltaf n\u00e6gt laust f\u00e9til a\u00f0 m\u00e6ta skuldbindingum s\u00ednum eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla og for\u00f0ast \u00feannig a\u00f0 ska\u00f0a or\u00f0sporsamst\u00e6\u00f0unnar. Samst\u00e6\u00f0an hefur sett s\u00e9r fj\u00e1rst\u00fdringarstefnu \u00fear sem skilgreind er stefna var\u00f0andi lausafj\u00e1rst\u00fdringu. Stefnaner til grundvallar me\u00f0h\u00f6ndlunar \u00e1 handb\u00e6ru f\u00e9 og r\u00e1\u00f0st\u00f6fun \u00feess og segir til um hvernig skuli l\u00e1gmarka\u00e1h\u00e6ttu og tryggja handb\u00e6rt f\u00e9 til a\u00f0 standa skil \u00e1 skuldbindingum samst\u00e6\u00f0unnar. Sj\u00f3\u00f0streymis\u00e1\u00e6tlanir eruger\u00f0ar m\u00e1na\u00f0arlega og sp\u00e1\u00f0 fyrir um lausafj\u00e1r\u00fe\u00f6rf. Samst\u00e6\u00f0an hefur a\u00f0gang a\u00f0 2.000 millj. kr. l\u00e1nal\u00ednu\u00e1samt 500 millj. kr. yfirdr\u00e6tti. Um \u00e1ram\u00f3tin var f\u00e9lagi\u00f0 me\u00f0 1.916 millj. kr. \u00e1dregna af l\u00e1nal\u00ednunni enl\u00e1naheimild vegna yfirdr\u00e1ttar var \u00f3n\u00fdtt.Samningsbundnar afborganir af fj\u00e1rskuldum, a\u00f0 me\u00f0t\u00f6ldum \u00e1\u00e6tlu\u00f0um vaxtagrei\u00f0slum, greinast \u00feannig(fj\u00e1rh\u00e6\u00f0irnar eru ekki n\u00favirtar):Umsami\u00f0 B\u00f3kf\u00e6rt Meira en 5 sj\u00f3\u00f0-1 til 2 \u00e1rInnan \u00e1rs2 til 5 \u00e1rver\u00f0\u00e1rstreymi31. desember 2024Fj\u00e1rskuldir:Vaxtaberandi skuldir 6.381 8.592 2.608 1.256 1.643 3.085 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir3.289 3.289 3.289 - - -Leiguskuldbindingar12.257 23.736 1.173 1.173 2.976 18.414 Samtals 21.928 35.617 7.071 2.429 4.619 21.499 31. desember 2023Fj\u00e1rskuldir:Vaxtaberandi skuldir 6.240 8.172 2.295 811 5.066 0 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir4.684 4.684 4.684 - - -Leiguskuldbindingar12.980 24.782 1.557 1.557 2.843 18.825 Samtals 23.904 37.638 8.537 2.368 7.909 18.825",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__58": {
"value": "d. Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 breytingar \u00e1 marka\u00f0sver\u00f0i erlendra gjaldmi\u00f0la, vaxta og gengi hlutabr\u00e9fahafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar e\u00f0a vir\u00f0i fj\u00e1rfestinga hennar \u00ed fj\u00e1rm\u00e1lagerningum. Markmi\u00f0 me\u00f0 st\u00fdringumarka\u00f0s\u00e1h\u00e6ttu er a\u00f0 st\u00fdra og takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk, jafnframt \u00fev\u00ed sem \u00e1bati er h\u00e1marka\u00f0ur. Sk\u00fdringar, frh.:26.\u00c1h\u00e6ttust\u00fdring frh.:",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__59": {
"value": "e. Gjaldmi\u00f0lagengis\u00e1h\u00e6ttaFramsetningargjaldmi\u00f0ill samst\u00e6\u00f0unnar er \u00edslenskar kr\u00f3nur, en hluti tekna og innkaupa samst\u00e6\u00f0unnar er \u00ed\u00f6\u00f0rum gjaldmi\u00f0lum. \u00deeir gjaldmi\u00f0lar sem einkum skapa gengis\u00e1h\u00e6ttu eru evrur (EUR), dollar (USD),sterlingspund (GBP) og SDR (uppgj\u00f6rsgjaldmi\u00f0ill vegna reiki tekna). Fj\u00e1rm\u00e1lasvi\u00f0 er \u00e1byrgt fyrir a\u00f0 fylgjastme\u00f0 gengis\u00fer\u00f3un helstu gjaldmi\u00f0la me\u00f0 tilliti til \u00e1hrifa fj\u00e1reigna og fj\u00e1rskulda \u00ed erlendum gjaldmi\u00f0li \u00e1reikningsskilin.\u00c1h\u00e6tta samst\u00e6\u00f0unnar vegna erlendra gjaldmi\u00f0la var sem h\u00e9r segir \u00ed nafnver\u00f0sfj\u00e1rh\u00e6\u00f0um \u00ed millj. kr.31. desember 2024 EUR USD GBP SDRVi\u00f0skiptakr\u00f6fur 113 101 2 99Handb\u00e6rt f\u00e9 30 27 8 0 Vi\u00f0skiptaskuldir ( 490) ( 613) ( 25) ( 18)\u00c1h\u00e6tta \u00ed efnahagsreikningi ( 347) ( 485) ( 15) 80 31. desember 2023 EUR USD GBP SDRVi\u00f0skiptakr\u00f6fur 478 101 2 99 Handb\u00e6rt f\u00e9 70 27 8 0 Vi\u00f0skiptaskuldir ( 1.234) ( 613) ( 25) ( 18)\u00c1h\u00e6tta \u00ed efnahagsreikningi ( 686) ( 485) ( 15) 80 Gengi helstu gjaldmi\u00f0la \u00e1 \u00e1rinu var sem h\u00e9r segir:Me\u00f0algengi\u00c1rslokagengi2024 2023 20242023EUR 149,31149,16143,90150,50USD 137,93 137,19 138,20 136,20GBP 176,40 173,95 173,30 173,18SDR 183,16 182,73 180,37 183,02N\u00e6mnigreining10% styrking \u00edslensku kr\u00f3nunnar gagnvart erlendum gjaldmi\u00f0lum \u00ed \u00e1rslok myndi h\u00e6kka eigi\u00f0 f\u00e9 og afkomusamst\u00e6\u00f0unnar um 42 millj. kr. fyrir tekjuskatt, (2023: h\u00e6kkun 111 millj. kr.). Greiningin byggir \u00e1 a\u00f0 allar a\u00f0rarbreytur, \u00fe.m.t. vextir, haldist \u00f3breyttar. Greiningin var unnin me\u00f0 sama h\u00e6tti fyrir \u00e1ri\u00f0 2023.10% veiking \u00edslenskrar kr\u00f3nu gagnvart framangreindum gjaldmi\u00f0lum hef\u00f0i haft s\u00f6mu \u00e1hrif en \u00ed gagnst\u00e6\u00f0a \u00e1tt,a\u00f0 \u00fev\u00ed gefnu a\u00f0 allar a\u00f0rar breytur hef\u00f0u haldist \u00f3breyttar. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__60": {
"value": "g. Gangvir\u00f0i",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__61": {
"value": "\u00dea\u00f0 er markmi\u00f0 f\u00e9lagsins a\u00f0 eiginfj\u00e1rsta\u00f0a samst\u00e6\u00f0unnar s\u00e9 sterk til a\u00f0 sty\u00f0ja vi\u00f0 st\u00f6\u00f0ugleika \u00edframt\u00ed\u00f0ar\u00fer\u00f3un starfseminnar. Mi\u00f0a\u00f0 er vi\u00f0 a\u00f0 eiginfj\u00e1rhlutfalli\u00f0 s\u00e9 um 30%. Eiginfj\u00e1rhlutfall \u00ed lok \u00e1rs 2024nam 27,9% (2023: 29,4%).Sk\u00fdringar, frh.:",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__62": {
"value": "A\u00f0ilar teljast vera tengdir a\u00f0ilar ef \u00feeir fara me\u00f0 bein e\u00f0a \u00f3bein yfirr\u00e1\u00f0 \u00ed f\u00e9laginu e\u00f0a hafa vald til a\u00f0 stj\u00f3rnafj\u00e1rhags- og rekstrarstefnu \u00feess. Me\u00f0al tengdra a\u00f0ila samst\u00e6\u00f0unnar eru: Lykilstj\u00f3rnendur og f\u00e9l\u00f6g \u00fear semlykilstj\u00f3rnendur fara me\u00f0 yfirr\u00e1\u00f0 \u00ed e\u00f0a hafa veruleg \u00e1hrif \u00e1. Hluthafar sem fara me\u00f0 yfirr\u00e1\u00f0 e\u00f0a hafa veruleg\u00e1hrif teljast einnig tengdir a\u00f0ilar.Laun og eignarhald stj\u00f3rnar og lykilstj\u00f3rnendaFj\u00f6ldi Laun stj\u00f3rnenda skiptast \u00e1 2024 2024 2023 2023virkra eftirfarandi h\u00e1tt \u00ed f\u00f6st og breytileg Breytileg Breytileg hluta \u00e1rslok starfskj\u00f6r, \u00e1n launatengdra gjalda.F\u00f6st kj\u00f6rkj\u00f6r F\u00f6st kj\u00f6rkj\u00f6r2024Stj\u00f3rn:H\u00e1kon Stef\u00e1nsson, stj\u00f3rnarform. 7,7 - 4,7 - 59.147.128 P\u00e1ll \u00d3skar G\u00edslason, stj\u00f3rnarm. 4,5 4,5 - Petrea I. Gu\u00f0mundsd\u00f3ttir, sj\u00f3rnarm. 3,2 - - - Ragnar Dyer, stj\u00f3rnarm. 3,2 - - 56.147.128 Rannveig Eir Einarsd\u00f3ttir, stj\u00f3rnarm. 5,6 - 5,6 - 20.650.000 Sal\u00f3me Gu\u00f0mundsd\u00f3ttir, fv. stj\u00f3rnarm. 1,5 - 3,2 - - J\u00f3n Skaftason, fv. stj\u00f3rnarform. 2,3 - 8,7 - 45.147.128 Lykilstj\u00f3rnendur:Herd\u00eds Dr\u00f6fn Fjeldsted 46,8 - 315.000 Yngvi Halld\u00f3rsson, fv. forstj\u00f3ri 43,8 - 58,4 - 334.000 Framkv\u00e6mdastj\u00f3rar, samtals 9 199,0 -179,4 - 72.907 Forstj\u00f3ra og framkv\u00e6mdastj\u00f3rn var veittur kaupr\u00e9ttur \u00e1 \u00e1rinu 2024, samtals 5.535.000 hlutum \u00ed f\u00e9laginu, e\u00f0asem samsvarar um 2,24% af \u00fatgefnu hlutaf\u00e9 f\u00e9lagsins. Forstj\u00f3a var veittur kaupr\u00e9ttur, samtals 2.000.000hlutum og framkv\u00e6mdastj\u00f3rum veittur kaupr\u00e9ttur, samtals 3.535.000 hlutum e\u00f0a 505.000 hlutum hver.Me\u00f0 eignarhlutum eru taldir eignarhlutir \u00ed eigu f\u00e9laga sem stj\u00f3rnendurnir r\u00e1\u00f0a.\u00d6nnur vi\u00f0skipti vi\u00f0 stj\u00f3rn og lykilstj\u00f3rnendur eru \u00f3veruleg. Skilm\u00e1lar og skilyr\u00f0i vi\u00f0skipta vi\u00f0 stj\u00f3rn oglykilstj\u00f3rnendur eru samb\u00e6rileg vi\u00f0 \u00fea\u00f0 sem gerist \u00ed vi\u00f0skiptum vi\u00f0 \u00f3tengda a\u00f0ila.Vi\u00f0skipti vi\u00f0 tengda a\u00f0ilaSala \u00e1 v\u00f6rum og \u00fej\u00f3nustu til tengdra a\u00f0ila og f\u00e9laga tengdum \u00feeim nam 123 millj. kr. \u00e1 \u00e1rinu 2024 (2023: 23millj. kr.), en kaup \u00e1 v\u00f6rum og \u00fej\u00f3nustu n\u00e1mu 327 millj. kr. (2023: 374 millj. kr.). Ver\u00f0lagning \u00e1 vi\u00f0skiptum vi\u00f0tengda a\u00f0ila er samb\u00e6rileg vi\u00f0 \u00f6nnur vi\u00f0skipti f\u00e9laga innan samst\u00e6\u00f0unnar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "is",
"entity": "scheme:635400KNUVGJX3I1S518",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}